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HomeMy WebLinkAbout2023Annual FERC Report.pdfTHIS FILING IS Form 3-Q Approved OMB No.1902-0205 (Expires 7/31/2025) Item 1:☒ An Initial (Original) Submission OR ☐ Resubmission No. ___ FERC FINANCIAL REPORT FERC FORM No. 2: Annual Report of Major Natural Gas Companies and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18 CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of a confidential nature. Exact Legal Name of Respondent (Company)Year/Period of Report Intermountain Gas Company End of 2023/Q4 FERC FORM No. 2/3Q (02-04) RECEIVED Friday, April 12, 2024 3:58 PM IDAHO PUBLIC UTILITIES COMMISSION Form 2 Approved OMB No.1902-0028 (Expires 4/30/2024) INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q GENERAL INFORMATION I.Purpose FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information form natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be a non-confidential public use forms. II.Who Must Submit Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each of the previous three years must submit FERC Form 2 and 3-Q. Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or volume transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form 2-A and 3-Q. Newly established entities must use projected data to determine whether they must file the FERC Form 3- Q and FERC Form 2 or 2-A. III.What and Where to Submit (a)Submit Forms 2, 2-A and 3-Q electronically through the submission software at http://www.ferc.gov/ docs-filing/eforms/form-2/elec-subm-soft.asp . (b)The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3- Q filings. (c)Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not include monthly and quarterly reports. Indicate by checking the appropriate box on Form 2, Page 3, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the Commission at: Secretary of the Commission Federal Energy Regulatory Commission 888 First Street, NE Washington, DC 20426 (d)For the Annual CPA certification, submit with the original submission of this form, a letter or report (not applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards of reporting which will: (i)Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and (ii)be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications.) i Reference Reference Schedules Pages Comparative Balance Sheet 110-113 Statement of Income 114-117 Statement of Retained Earnings 118-119 Statement of Cash Flows 120-121 Notes to Financial Statements 122-123 Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist. (e)Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA Certification Statement,” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission website at http://www.ferc.gov/ help/how-to.asp (f)Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 2 and 2-A free of charge from: http://www.ferc.gov/docs-filing/eforms/form-2/form-2.pdf and http://www.ferc.gov/docs-filing/eforms/form-2a/form-2a.pdf, respectively. Copies may also be obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202).502-8371 IV.When to Submit: FERC Forms 2, 2-A, and 3-Q must be filed by the dates: (a)FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2) (b)FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and (c)FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3- Q within 70 days after the reporting quarter (18 C.F.R. § 260.300). V.Where to Send Comments on Public Reporting Burden. The public reporting burden for the Form 2 collection of information is estimated to average 1,623 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the Form 2A collection of information is estimated to average 250 hours per response. The public reporting burden for the Form 3-Q collection of information is estimated to average 167 hours per response. Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)). ii GENERAL INSTRUCTIONS I.Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all accounting words and phrases in accordance with the USofA. II.Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts. III.Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact. IV.For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3. V.Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions. VI.Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses. VII.For any resubmissions, submit the electronic filing using the form submission only. Please explain the reason for the resubmission in a footnote to the data field. VIII.Footnote and further explain accounts or pages as necessary. IX.Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized. X.Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used. XI.Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement. iii DEFINITIONS I.Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated with water vapor and under a pressure equivalent to that of 30°F, and under standard gravitational force (980.665 cm. per sec) with air of the same temperature and pressure as the gas, when the products of combustion are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid state (called gross heating value or total heating value). II.Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization. III.Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu. IV.Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose behalf the report is made. iv EXCERPTS FROM THE LAW (Natural Gas Act, 15 U.S.C. 717-717w) "Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require from such natural-gas companies specific answers to all questions upon which the Commission may need information. The Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization, investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas, costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..." "Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and time within they shall be filed..." General Penalties The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. § 717t-1(a). v QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year/Period of Report Intermountain Gas Company End of 2023/Q4 03 Previous Name and Date of Change (if name changed during year) 04 Address of Principal Office at End of Year (street, City, State, Zip Code) 555 S Cole Rd, Boise, ID 83709 05 Name of Contact Person 06 Title of Contact Person Niki Ogami Manager of Accounting and Finance 07 Address of Contact Person (Street, City, State, Zip Code) 555 S Cole Rd, Boise, ID 83709 08 Telephone of Contact Person, Including Area Code 09 This Report Is 10 Date of Report (1)☒ An Original (Mo, Da, Yr) 208-377-6149 (2)☐ A Resubmission 12/31/2023 ANNUAL CORPORATE OFFICER CERTIFICATION The undersigned officer certifies that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts. 11 Name 12 Title Niki Ogami Manager of Accounting and Finance 13 Signature 14 Date Signed 04/12/2024 Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction. FERC FORM NO. 2/3Q (02-04)Page 1 List of Schedules (Natural Gas Company) Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA." Line No. Title of Schedule Reference Page No. Date Revised Remarks (a)(b)(c)(d) GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 NA 4 Security Holders and Voting Powers 107 5 Important Changes During the Year 108 6 Comparative Balance Sheet 110-113 7 Statement of Income for the Year 114-116 8 Statement of Accumulated Comprehensive Income and Hedging Activities 117 9 Statement of Retained Earnings for the Year 118-119 10 Statements of Cash Flows 120-121 11 Notes to Financial Statements 122 BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits) 12 Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201 13 Gas Plant in Service 204-209 14 Gas Property and Capacity Leased from Others 212 NA 15 Gas Property and Capacity Leased to Others 213 NA 16 Gas Plant Held for Future Use 214 17 Construction Work in Progress-Gas 216 18 Non-Traditional Rate Treatment Afforded New Projects 217 NA 19 General Description of Construction Overhead Procedure 218 20 Accumulated Provision for Depreciation of Gas Utility Plant 219 21 Gas Stored 220 22 Investments 222-223 23 Investments in Subsidiary Companies 224-225 NA 24 Prepayments 230 25 Extraordinary Property Losses 230 NA 26 Unrecovered Plant and Regulatory Study Costs 230 NA 27 Other Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accumulated Deferred Income Taxes 234-235 BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits) 30 Capital Stock 250-251 31 Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and Installments Received on Capital Stock 252 32 Other Paid-in Capital 253 33 Discount on Capital Stock 254 34 Capital Stock Expense 254 35 Securities issued or Assumed and Securities Refunded or Retired During the Year 255 NA 36 Long-Term Debt 256-257 37 Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 258-259 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 2 List of Schedules (Natural Gas Company) (continued) Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA." Line No. Title of Schedule Reference Page No. Date Revised Remarks (a)(b)(c)(d) 38 Unamortized Loss and Gain on Reacquired Debt 260 39 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 261 40 Taxes Accrued, Prepaid, and Charged During Year 262-263 41 Miscellaneous Current and Accrued Liabilities 268 42 Other Deferred Credits 269 43 Accumulated Deferred Income Taxes-Other Property 274-275 44 Accumulated Deferred Income Taxes-Other 276-277 45 Other Regulatory Liabilities 278 INCOME ACCOUNT SUPPORTING SCHEDULES 46 Monthly Quantity & Revenue Data by Rate Schedule 299 NA 47 Gas Operating Revenues 300-301 48 Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303 NA 49 Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305 NA 50 Revenues from Storage Gas of Others 306-307 NA 51 Other Gas Revenues 308 NA 52 Discounted Rate Services and Negotiated Rate Services 313 NA 53 Gas Operation and Maintenance Expenses 317-325 54 Exchange and Imbalance Transactions 328 NA 55 Gas Used in Utility Operations 331 NA 56 Transmission and Compression of Gas by Others 332 NA 57 Other Gas Supply Expenses 334 NA 58 Miscellaneous General Expenses-Gas 335 59 Depreciation, Depletion, and Amortization of Gas Plant 336-338 60 Particulars Concerning Certain Income Deduction and Interest Charges Accounts 340 COMMON SECTION 61 Regulatory Commission Expenses 350-351 62 Employee Pensions and Benefits (Account 926)352 63 Distribution of Salaries and Wages 354-355 64 Charges for Outside Professional and Other Consultative Services 357 65 Transactions with Associated (Affiliated) Companies 358 GAS PLANT STATISTICAL DATA 66 Compressor Stations 508-509 67 Gas Storage Projects 512-513 68 Transmission Lines 514 69 Transmission System Peak Deliveries 518 70 Auxiliary Peaking Facilities 519 71 Gas Account-Natural Gas 520 72 Shipper Supplied Gas for the Current Quarter 521 NA 73 System Map 522 74 Footnote Reference 551 75 Footnote Text 552 76 Stockholder's Reports (check appropriate box) ☐ F o u r c o p i e s w i l l b e s u b m i t t e d ☐ N o a n n u a l r e p o r t t o s t o c k h o l d e r s i s p r e p a r e d Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 3 General Information 1.Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept. Niki Ogami, Manager of Accounting and Finance 555 S Cole Rd, Boise, ID 83709 2.Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. State of Idaho - October 12, 1950 3.If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased. N/A 4.State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated. The respondent is a public utility dedicated to providing high quality service through purchase, distribution, transportation and sale of natural gas to residential, commercial and industrial customers throughout Southern Idaho. 5.Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1)☐ Yes... Enter the date when such independent accountant was initially engaged: (2)☒ No Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 101 Control Over Respondent 1.Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly, or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding company organization, report in a footnote the chain of organization. 2.If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained, and the purpose of the trust. 3.In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect, or a "J" for joint control. Line No. Company Name Type of Control State of Incorporation Percent Voting Stock Owned (a)(b)(c)(d) 1 Prairie Intermountain Energy Holding, LLC (PIEH)D DE 100.00 2 MDU Energy Capital, LLC (MDUEC)I DE 100.00 3 MDU Resources Group, Inc. (MDUR)M DE 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 102 Security Holders and Voting Powers 1.Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders. 2.If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or contingent; if contingent, describe the contingency. 3.If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote. 4.Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants, 1.Give date of the latest closing of the stock book prior to end of year, and, in a footnote, state the purpose of such closing: 2.State the total number of votes cast at the latest general meeting prior to the end of year for election of directors of the respondent and number of such votes cast by proxy. 3.Give the date and place of such meeting: Total: By Proxy: Line No.Name (Title) and Address of Security Holder VOTING SECURITIES 4.Number of votes as of (date):2/20/1991 Total Votes Common Stock Preferred Stock Other (a)(b)(c)(d)(e) 5 TOTAL votes of all voting securities 1,513,060 1,513,060 6 TOTAL number of security holders 1 1 7 TOTAL votes of security holders listed 1,513,060 1,513,060 8 9 10 11 12 13 14 15 16 17 18 19 20 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 107 Comparative Balance Sheet (Assets and Other Debits) Line No. Title of Account Reference Page Number Current Year End of Quarter/Year Balance Prior Year End Balance 12/31 (a)(b)(c)(d) 1 UTILITY PLANT 2 Utility Plant (101-106, 114)200-201 980,405,110 907,658,523 3 Construction Work in Progress (107)200-201 11,203,860 17,723,824 4 TOTAL Utility Plant (Enter Total of lines 2 and 3)200-201 991,608,970 925,382,347 5 (Less) Accum. Prov. for Depr. Amort. Depl. (108, 111, 115) 437,474,829 416,994,895 6 Net Utility Plant (Enter Total of line 4 less 5) 554,134,141 508,387,452 7 Nuclear Fuel (120.1 thru 120.4, and 120.6) 0 0 8 (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5) 0 0 9 Nuclear Fuel (Total of line 7 less 8) 0 0 10 Net Utility Plant (Total of lines 6 and 9) 554,134,141 508,387,452 11 Utility Plant Adjustments (116)122 0 0 12 Gas Stored-Base Gas (117.1)220 0 0 13 System Balancing Gas (117.2)220 0 0 14 Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)220 0 0 15 Gas Owed to System Gas (117.4)220 0 0 16 OTHER PROPERTY AND INVESTMENTS 17 Nonutility Property (121) 197,715 0 18 (Less) Accum. Prov. for Depr. and Amort. (122) 0 0 19 Investments in Associated Companies (123)222-223 0 0 20 Investment in Subsidiary Companies (123.1)224-225 0 0 21 (For Cost of Account 123.1, See Footnote Page 224, line 40) 22 Noncurrent Portion of Allowances 0 0 23 Other Investments (124)222-223 49,882 16,373 24 Sinking Funds (125) 0 0 25 Depreciation Fund (126) 0 0 26 Amortization Fund - Federal (127) 0 0 27 Other Special Funds (128) 0 0 28 Long-Term Portion of Derivative Assets (175) 0 0 29 Long-Term Portion of Derivative Assets - Hedges (176) 0 0 30 TOTAL Other Property and Investments (Total of lines 17-20, 22-29) 247,597 16,373 31 CURRENT AND ACCRUED ASSETS 32 Cash (131) 3,225,067 2,748,063 33 Special Deposits (132-134) 0 0 34 Working Fund (135) 0 0 35 Temporary Cash Investments (136)222-223 0 0 36 Notes Receivable (141) 0 0 37 Customer Accounts Receivable (142) 6,371,708 18,051,749 38 Other Accounts Receivable (143) 1,620,132 4,039,381 39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144) 246,246 486,344 40 Notes Receivable from Associated Companies (145) 0 0 41 Accounts Receivable from Assoc. Companies (146) 333,752 209,902 42 Fuel Stock (151) 0 0 43 Fuel Stock Expenses Undistributed (152) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 110 Comparative Balance Sheet (Assets and Other Debits)(continued) Line No. Title of Account Reference Page Number Current Year End of Quarter/Year Balance Prior Year End Balance 12/31 (a)(b)(c)(d) 44 Residuals (Elec) and Extracted Products (153) 0 0 45 Plant Material and Operating Supplies (154) 6,243,436 5,387,713 46 Merchandise (155) 0 0 47 Other Materials and Supplies (156) 0 0 48 Nuclear Materials Held for Sale (157) 0 0 49 Allowances (158.1 and 158.2) 0 0 50 (Less) Noncurrent Portion of Allowances 0 0 51 Stores Expenses Undistributed (163) 0 0 52 Gas Stored Underground - Current (164.1)220 346,879 836,686 53 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)220 4,626,372 4,420,398 54 Prepayments (165)230 18,009,765 19,858,541 55 Advances for Gas (166-167) 0 0 56 Interest and Dividends Receivable (171) 0 0 57 Rents Receivable (172) 0 0 58 Accrued Utility Revenues (173) 35,682,377 42,992,389 59 Miscellaneous Current and Accrued Assets (174) 0 0 60 Derivative Instrument Assets (175) 0 0 61 (Less) Long-Term Portion of Derivative Instrument Assets (175) 0 0 62 Derivative Instrument Assets - Hedges (176) 0 0 63 (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176 0 0 64 TOTAL Current and Accrued Assets (Total of lines 32 thru 63) 76,213,242 98,058,479 65 DEFERRED DEBITS 66 Unamortized Debt Expenses (181) 984,419 966,581 67 Extraordinary Property Losses (182.1)230 0 0 68 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0 69 Other Regulatory Assets (182.3)232 3,645,083 1,726,535 70 Prelim. Survey and Investigation Charges (Electric) (183) 0 0 71 Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2) (3,885,240) 0 72 Clearing Accounts (184) 1,524 0 73 Temporary Facilities (185) 0 0 74 Miscellaneous Deferred Debits (186)233 73,637,808 68,022,822 75 Deferred Losses from Disposition of Utility Plt. (187) 0 0 76 Research, Devel. and Demonstration Expend. (188) 0 0 77 Unamortized Loss on Reacquired Debt (189) 0 0 78 Accumulated Deferred Income Taxes (190)234-235 8,268,637 7,145,051 79 Unrecovered Purchased Gas Costs (191) (16,833,231) 38,012,932 80 TOTAL Deferred Debits (Total of lines 66 thru 79) 65,819,000 115,873,921 81 TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80) 696,413,980 722,336,225 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 111 Comparative Balance Sheet (Liabilities and Other Credits) Line No. Title of Account Reference Page Number Current Year End of Quarter/Year Balance Prior Year End Balance 12/31 (a)(b)(c)(d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201)250-251 1,513,060 1,513,060 3 Preferred Stock Issued (204)250-251 0 0 4 Capital Stock Subscribed (202,205)252 0 0 5 Stock Liability for Conversion (203, 206)252 0 0 6 Premium on Capital Stock (207)252 104,190,031 104,190,031 7 Other Paid-In Capital (208-211)253 183,541 183,541 8 Installments Received on Capital Stock (212)252 0 0 9 (Less) Discount on Capital Stock (213)254 0 0 10 (Less) Capital Stock Expense (214)254 1,077,741 1,077,741 11 Retained Earnings (215, 215.1, 216)118-119 96,148,486 91,165,354 12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 0 0 13 (Less) Reacquired Capital Stock (217)250-251 0 0 14 Accumulated Other Comprehensive Income (219)117 (554,264) (456,503) 15 Total Proprietary Capital (lines 2 thru 14) 200,403,113 195,517,742 16 LONG-TERM DEBT 17 Bonds (221)256-257 0 0 18 (Less) Reacquired Bonds (222)256-257 0 0 19 Advances from Associated Companies (223)256-257 0 0 20 Other Long-Term Debt (224)256-257 225,700,000 255,600,000 21 Unamortized Premium on Long-Term Debt (225)258-259 0 0 22 (Less) Unamortized Discount on Long-Term Debt-Debit (226)258-259 0 0 23 (Less) Current Portion of Long-Term Debt 0 0 24 Total Long-Term Debt (lines 17 through 23) 225,700,000 255,600,000 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227) 0 0 27 Accumulated Provision for Property Insurance (228.1) 0 0 28 Accumulated Provision for Injuries and Damages (228.2) 61,254 70,011 29 Accumulated Provision for Pensions and Benefits (228.3) 130,223 195,470 30 Accumulated Miscellaneous Operating Provisions (228.4) 0 0 31 Accumulated Provision for Rate Refunds (229) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 112 Comparative Balance Sheet (Liabilities and Other Credits)(continued) Line No. Title of Account Reference Page Number Current Year End of Quarter/Year Balance Prior Year End Balance 12/31 (a)(b)(c)(d) 32 Long-Term Portion of Derivative Instrument Liabilities 0 0 33 Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 34 Asset Retirement Obligations (230) 98,800,808 93,790,098 35 Total Other Noncurrent Liabilities (lines 26 through 34) 98,992,285 94,055,579 36 CURRENT AND ACCRUED LIABILITIES 37 Current Portion of Long-Term Debt 0 0 38 Notes Payable (231) 45,000,000 0 39 Accounts Payable (232) 28,902,170 79,589,568 40 Notes Payable to Associated Companies (233) 0 0 41 Accounts Payable to Associated Companies (234) 2,227,882 2,192,978 42 Customer Deposits (235) 817,485 657,959 43 Taxes Accrued (236)262-263 6,262,551 (843,009) 44 Interest Accrued (237) 860,955 718,563 45 Dividends Declared (238) 3,540,000 2,530,000 46 Matured Long-Term Debt (239) 0 0 47 Matured Interest (240) 0 0 48 Tax Collections Payable (241) 168,872 186,112 49 Miscellaneous Current and Accrued Liabilities (242)268 7,939,213 3,612,759 50 Obligations Under Capital Leases-Current (243) 0 0 51 Derivative Instrument Liabilities (244) 0 0 52 (Less) Long-Term Portion of Derivative Instrument Liabilities 0 0 53 Derivative Instrument Liabilities - Hedges (245) 0 0 54 (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 55 Total Current and Accrued Liabilities (lines 37 through 54) 95,719,128 88,644,930 56 DEFERRED CREDITS 57 Customer Advances for Construction (252) 12,085,510 11,654,280 58 Accumulated Deferred Investment Tax Credits (255) 6,506,586 6,044,212 59 Deferred Gains from Disposition of Utility Plant (256) 0 0 60 Other Deferred Credits (253)269 3,979,157 3,840,916 61 Other Regulatory Liabilities (254)278 15,829,255 18,292,117 62 Unamortized Gain on Reacquired Debt (257)260 0 0 63 Accumulated Deferred Income Taxes - Accelerated Amortization (281) 0 0 64 Accumulated Deferred Income Taxes - Other Property (282) 35,530,966 37,808,257 65 Accumulated Deferred Income Taxes - Other (283) 1,667,980 10,878,192 66 Total Deferred Credits (lines 57 through 65) 75,599,454 88,517,974 67 TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66) 696,413,980 722,336,225 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 113 Statement of Income Quarterly 1.Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year. 2.Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for other utility function for the current year quarter. 3.Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for other utility function for the prior year quarter. 4.If additional columns are needed place them in a footnote. Annual or Quarterly, if applicable 5.Do not report fourth quarter data in columns (e) and (f) 6.Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7.Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. 8.Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2. 9.Use page 122 for important notes regarding the statement of income for any account thereof. 10.Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. 11.Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts. 12.If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122. 13.Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 14.Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. 15.If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. Line No. Title of Account Reference Page Number Total Current Year to Date Balance for Quarter/Year Total Prior Year to Date Balance for Quarter/Year Current Three Months Ended Quarterly Only No Fourth Quarter Prior Three Months Ended Quarterly Only No Fourth Quarter (a)(b)(c)(d)(e)(f) 1 UTILITY OPERATING INCOME 2 Gas Operating Revenues (400)300-301 417,431,677 349,958,941 0 0 3 Operating Expenses 4 Operating Expenses (401)317-325 337,185,520 275,233,551 0 0 5 Maintenance Expenses (402)317-325 8,932,325 8,372,577 0 0 6 Depreciation Expense (403)336-338 18,598,206 17,322,151 0 0 7 Depreciation Expense for Asset Retirement Costs (403.1)336-338 0 0 0 0 8 Amortization & Depletion Of Utility Plant (404-405)336-338 4,436,440 4,684,938 0 0 9 Amortization of Utility Plant Acu. Adjustment (406)336-338 0 0 0 0 10 Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1) 0 0 0 0 11 Amortization of Conversion Expenses (407.2) 0 0 0 0 12 Regulatory Debits (407.3) 0 0 0 0 13 (Less) Regulatory Credits (407.4) 0 0 0 0 14 Taxes Other Than Income Taxes (408.1)262-263 14,978,296 13,133,096 0 0 15 Income Taxes - Federal (409.1)262-263 13,658,049 (4,385,392) 0 0 16 Income Taxes-Other (409.1)262-263 3,315,371 (2,695,101) 0 0 17 Provision for Deferred Income Taxes (410.1)234-235 8,045,722 14,794,294 0 0 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)234-235 20,842,222 4,043,187 0 0 19 Investment Tax Credit Adjustment-Net (411.4) 462,374 607,053 0 0 20 (Less) Gains from Disposition of Utility Plant (411.6) 0 0 0 0 21 Losses from Disposition of Utility Plant (411.7) 0 0 0 0 22 (Less) Gains from Disposition of Allowances (411.8) 0 0 0 0 23 Losses from Disposition of Allowances (411.9) 0 0 0 0 24 Accretion Expense (411.10) 0 0 0 0 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 388,770,081 323,023,980 0 0 26 Net Utility Operating Income (Enter Tot Line 2 less 25) (Carry to Pg116, line 27) 28,661,596 26,934,961 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 114 Statement of Income Line No. Elec. Utility Current Year to Date (in dollars) Elec. Utility Previous Year to Date (in dollars) Gas Utility Current Year to Date (in dollars) Gas Utility Previous Year to Date (in dollars) Other Utility Current Year to Date (in dollars) Other Utility Previous Year to Date (in dollars) (g)(h)(i)(j)(k)(l) 1 2 0 0 417,431,677 349,958,941 0 0 3 4 0 0 337,185,520 275,233,551 0 0 5 0 0 8,932,325 8,372,577 0 0 6 0 0 18,598,206 17,322,151 0 0 7 0 0 0 0 0 0 8 0 0 4,436,440 4,684,938 0 0 9 0 0 0 0 0 0 10 0 0 0 0 0 0 11 0 0 0 0 0 0 12 0 0 0 0 0 0 13 0 0 0 0 0 0 14 0 0 14,978,296 13,133,096 0 0 15 0 0 13,658,049 (4,385,392) 0 0 16 0 0 3,315,371 (2,695,101) 0 0 17 0 0 8,045,722 14,794,294 0 0 18 0 0 20,842,222 4,043,187 0 0 19 0 0 462,374 607,053 0 0 20 0 0 0 0 0 0 21 0 0 0 0 0 0 22 0 0 0 0 0 0 23 0 0 0 0 0 0 24 0 0 0 0 0 0 25 0 0 388,770,081 323,023,980 0 0 26 0 0 28,661,596 26,934,961 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 115 Statement of Income(continued) Line No. Title of Account Reference Page Number Total Current Year to Date Balance for Quarter/ Year Total Prior Year to Date Balance for Quarter/Year Current Three Months Ended Quarterly Only No Fourth Quarter Prior Three Months Ended Quarterly Only No Fourth Quarter (a)(b)(c)(d)(e)(f) 27 Net Utility Operating Income (Carried forward from page 114) 28,661,596 26,934,961 0 0 28 OTHER INCOME AND DEDUCTIONS 29 Other Income 30 Nonutility Operating Income 31 Revenues form Merchandising, Jobbing and Contract Work (415) 0 0 0 0 32 (Less) Costs and Expense of Merchandising, Job & Contract Work (416) 0 0 0 0 33 Revenues from Nonutility Operations (417) 6,016,525 4,713,987 0 0 34 (Less) Expenses of Nonutility Operations (417.1) 4,267,208 3,782,678 0 0 35 Nonoperating Rental Income (418) 0 0 0 0 36 Equity in Earnings of Subsidiary Companies (418.1)119 0 0 0 0 37 Interest and Dividend Income (419) 1,628,147 774,765 0 0 38 Allowance for Other Funds Used During Construction (419.1) 0 0 0 0 39 Miscellaneous Nonoperating Income (421) 8,507 3,472 0 0 40 Gain on Disposition of Property (421.1) 414,538 0 0 0 41 TOTAL Other Income (Total of lines 31 thru 40) 3,800,509 1,709,546 0 0 42 Other Income Deductions 43 Loss on Disposition of Property (421.2) 0 0 0 0 44 Miscellaneous Amortization (425) 0 0 0 0 45 Donations (426.1)340 313,207 239,997 0 0 46 Life Insurance (426.2) 108,499 827,025 0 0 47 Penalties (426.3) 20 6 0 0 48 Expenditures for Certain Civic, Political and Related Activities (426.4) 58,926 97,617 0 0 49 Other Deductions (426.5) 4,916 4,645 0 0 50 TOTAL Other Income Deductions (Total of lines 43 thru 49)340 485,568 1,169,290 0 0 51 Taxes Applic. to Other Income and Deductions 52 Taxes Other than Income Taxes (408.2)262-263 0 0 0 0 53 Income Taxes-Federal (409.2)262-263 945,050 90,953 0 0 54 Income Taxes-Other (409.2)262-263 276,911 27,890 0 0 55 Provision for Deferred Income Taxes (410.2)234-235 124,036 646,515 0 0 56 (Less) Provision for Deferred Income Taxes-Credit (411.2)234-235 448,283 314,448 0 0 57 Investment Tax Credit Adjustments-Net (411.5) 0 0 0 0 58 (Less) Investment Tax Credits (420) 0 0 0 0 59 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) 897,714 450,910 0 0 60 Net Other Income and Deductions (Total of lines 41, 50, 59) 2,417,227 89,346 0 0 61 INTEREST CHARGES 62 Interest on Long-Term Debt (427) 8,782,497 8,361,759 0 0 63 Amortization of Debt Disc. and Expense (428)258-259 145,505 115,954 0 0 64 Amortization of Loss on Reacquired Debt (428.1) 0 0 0 0 65 (Less) Amortization of Premium on Debt-Credit (429)258-259 0 0 0 0 66 (Less) Amortization of Gain on Reacquired Debt-Credit (429.1) 0 0 0 0 67 Interest on Debt to Associated Companies (430)340 0 0 0 0 68 Other Interest Expense (431)340 4,575,166 35,723 0 0 69 (Less) Allowance for Borrowed Funds Used During Construction- Credit (432) 1,579,222 586,365 0 0 70 Net Interest Charges (Total of lines 62 thru 69) 11,923,946 7,927,071 0 0 71 Income Before Extraordinary Items (Total of lines 27,60 and 70) 19,154,877 19,097,236 0 0 72 EXTRAORDINARY ITEMS 73 Extraordinary Income (434) 0 0 0 0 74 (Less) Extraordinary Deductions (435) 0 0 0 0 75 Net Extraordinary Items (Total of line 73 less line 74) 0 0 0 0 76 Income Taxes-Federal and Other (409.3)262-263 0 0 0 0 77 Extraordinary Items after Taxes (Total of line 75 less line 76) 0 0 0 0 78 Net Income (Total of lines 71 and 77) 19,154,877 19,097,236 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 116 Statement of Accumulated Comprehensive Income and Hedging Activities 1.Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2.Report in columns (f) and (g) the amounts of other categories of other cash flow hedges. 3.For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote. Line No. Item Unrealized Gains and Losses on available-for-sale securities Minimum Pension liabililty Adjustment (net amount) Foreign Currency Hedges Other Adjustments (a)(b)(c)(d)(e) 1 Balance of Account 219 at Beginning of Preceding Year 2 Preceding Quarter/Year to Date Reclassifications from Acct 219 to Net Income 3 Preceding Quarter/Year to Date Changes in Fair Value 4 Total (lines 2 and 3) — — — — 5 Balance of Account 219 at End of Preceding Quarter/Year 6 Balance of Account 219 at Beginning of Current Year (456,503) 7 Current Quarter/Year to Date Reclassifications from Acct 219 to Net Income 8 Current Quarter/Year to Date Changes in Fair Value (97,761) 9 Total (lines 7 and 8) — (97,761) — — 10 Balance of Account 219 at End of Current Quarter/Year (554,264) — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (NEW 06-02)Page 117 Statement of Accumulated Comprehensive Income and Hedging Activities(continued) Line No. Other Cash Flow Hedges Interest Rate Swaps Other Cash Flow Hedges [Insert Footnote at Line 1 to specify] Totals for each category of items recorded in Account 219 Net Income (Carried Forward from Page 116, Line 78) Total Comprehensive Income (f)(g)(h)(i)(j) 1 2 3 4 — — — 5 6 (456,503) 7 — 8 (97,761) 9 — — (97,761) 19,154,877 19,057,116 10 (554,264) Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (NEW 06-02)Page 117a Statement of Retained Earnings 1.Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year. 2.Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account affected in column (b). 3.State the purpose and amount for each reservation or appropriation of retained earnings. 4.List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order. 5.Show dividends for each class and series of capital stock. Line No. Item Contra Primary Account Affected Current Quarter Year to Date Balance Previous Quarter Year to Date Balance (a)(b)(c)(d) UNAPPROPRIATED RETAINED EARNINGS 1 Balance-Beginning of Period 91,165,354 82,238,580 2 Changes (Identify by prescribed retained earnings accounts) 3 Adjustments to Retained Earnings (Account 439) 4 TOTAL Credits to Retained Earnings (Account 439) (footnote details) 19,154,877 19,097,236 5 TOTAL Debits to Retained Earnings (Account 439) (footnote details) 33,744 50,462 6 Balance Transferred from Income (Acct 433 less Acct 418.1) — 7 Appropriations of Retained Earnings (Account 436) — 8 TOTAL Appropriations of Retained Earnings (Account 436) (footnote details) — 9 Dividends Declared-Preferred Stock (Account 437) 10 TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote details) — 11 Dividends Declared-Common Stock (Account 438) 12 TOTAL Dividends Declared-Common Stook (Account 438) (footnote details) 14,138,001 10,120,000 13 Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings — 14 Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13) 96,148,486 91,165,354 15 APPROPRIATED RETAINED EARNINGS (Account 215) 16 TOTAL Appropriated Retained Earnings (Account 215) (footnote details) — 17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 18 TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account — 19 TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines — — 20 TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 1 96,148,486 91,165,354 21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1) Report only on an Annual Basis no Quarterly — 22 Balance-Beginning of Year (Debit or Credit) — 23 Equity in Earnings for Year (Credit) (Account 418.1) — 24 (Less) Dividends Received (Debit) — 25 Other Changes (Explain) — 26 Balance-End of Year — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 118-119 Statement of Cash Flows (1)Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. (2)Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet. (3)Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid. (4)Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Line No. Description (See Instructions for explanation of codes)Current Year to Date Quarter/Year Pervious Year to Date Quarter/Year(a) 1 Net Cash Flow from Operating Activities 2 Net Income (Line 78(c) on page 116) 19,154,877 19,097,236 3 Noncash Charges (Credits) to Income: 4 Depreciation and Depletion 23,034,647 22,007,089 5 Amortization of (Specify) (footnote details) (17,838) (404,818) 6 Deferred Income Taxes (Net) (13,120,747) 11,083,174 7 Investment Tax Credit Adjustments (Net) 462,374 607,053 8 Net (Increase) Decrease in Receivables 13,735,343 (15,773,970) 9 Net (Increase) Decrease in Inventory (571,890) (1,984,726) 10 Net (Increase) Decrease in Allowances Inventory — — 11 Net Increase (Decrease) in Payables and Accrued Expenses (38,618,449) 46,405,668 12 Net (Increase) Decrease in Other Regulatory Assets (1,918,547) 476,035 13 Net Increase (Decrease) in Other Regulatory Liabilities 2,547,848 (27,259,794) 14 (Less) Allowance for Other Funds Used During Construction — — 15 (Less) Undistributed Earnings from Subsidiary Companies 16 Other (footnote details): 56,275,637 (65,103,560) 17 Net Cash Provided by (Used in) Operating Activities 18 (Total of Lines 2 thru 16) 60,963,255 (10,850,613) 19 20 Cash Flows from Investment Activities: 21 Construction and Acquisition of Plant (including land): 22 Gross Additions to Utility Plant (less nuclear fuel) (62,856,451) (46,003,025) 23 Gross Additions to Nuclear Fuel — — 24 Gross Additions to Common Utility Plant — — 25 Gross Additions to Nonutility Plant (197,715) — 26 (Less) Allowance for Other Funds Used During Construction (431,230) (570,306) 27 Other (footnote details): 28 Cash Outflows for Plant (Total of lines 22 thru 27) (62,622,936) (45,432,719) 29 30 Acquisition of Other Noncurrent Assets (d) (29,310) (16,734) 31 Proceeds from Disposal of Noncurrent Assets (d) 193,995 (561,298) 32 33 Investments in and Advances to Assoc. and Subsidiary Companies 34 Contributions and Advances from Assoc. and Subsidiary Companies 35 Disposition of Investments in (and Advances to) 36 Associated and Subsidiary Companies — 37 — 38 Purchase of Investment Securities (a) — — 39 Proceeds from Sales of Investment Securities (a) — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 120 Statement of Cash Flows (continued) Line No. Description (See Instructions for explanation of codes)Current Year to Date Quarter/Year Pervious Year to Date Quarter/Year(a) 40 Loans Made or Purchased — — 41 Collections on Loans — — 42 — 43 Net (Increase) Decrease in Receivables — — 44 Net (Increase) Decrease in Inventory — — 45 Net (Increase) Decrease in Allowances Held for Speculation — — 46 Net Increase (Decrease) in Payables and Accrued Expenses — — 47 Other (footnote details): — 48 Net Cash Provided by (Used in) Investing Activities 49 (Total of lines 28 thru 47) (62,458,251) (46,010,750) 50 51 Cash Flows from Financing Activities: 52 Proceeds from Issuance of: 53 Long-Term Debt (b) 25,000,000 69,050,000 54 Preferred Stock — — 55 Common Stock — — 56 Other (footnote details): 57 Net Increase in Short-term Debt (c) 45,000,000 58 Other (footnote details): 59 Cash Provided by Outside Sources (Total of lines 53 thru 58) 70,000,000 69,050,000 60 61 Payments for Retirement of: 62 Long-Term Debt (b) (54,900,000) — 63 Preferred Stock — — 64 Common Stock — — 65 Other (footnote details): 66 Net Decrease in Short-Term Debt (c) — — 67 68 Dividends on Preferred Stock — — 69 Dividends on Common Stock (13,128,000) (10,230,000) 70 Net Cash Provided by (Used in) Financing Activities 71 (Total of lines 59 thru 69) 1,972,000 58,820,000 72 73 Net Increase (Decrease) in Cash and Cash Equivalents 74 (Total of line 18, 49 and 71) 477,004 1,958,637 75 76 Cash and Cash Equivalents at Beginning of Period 2,748,063 789,426 77 78 Cash and Cash Equivalents at End of Period 3,225,067 2,748,063 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 120a Notes to Financial Statements 1.Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year, and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders. 2.Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock. 3.Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total plan costs. 4.Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement. 5.Provide a list of all environmental credits received during the reporting period. 6.Provide a summary of revenues and expenses for each tracked cost and special surcharge. 7.Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts. 8.Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 9.Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e., production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital. 10.Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases. 11.Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense accounts. 12.Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes. 13.For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted. 14.For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred. 15.Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.1 Notes to Financial Statements Note 11 - Asset Retirement Obligations The Company records obligations related to retirement costs of natural gas distribution lines, natural gas transmission lines, decommissioning of certain electric generating facilities, special handling and disposal of hazardous materials at certain electric generating facilities, natural gas distribution facilities and buildings, and certain other obligations as asset retirement obligations. A reconciliation of the Company's liability for the years ended December 31 was as follows: 2023 2022 (In thousands) Balance at beginning of year $ 309,027 373,602 Liabilities incurred 526 1,314 Liabilities settled (6,267)(7,205) Accretion expense*16,013 19,003 Revisions in estimate (769)(77,687) Balance at end of year $ 318,530 309,027 * Includes $16.0 million and $19.0 million in 2023 and 2022, respectively, recorded to regulatory assets. The current portion of the Company’s asset retirement obligation is included in other accrued liabilities on the Consolidated Balance Sheets and was $484,000 and $163,000 at December 31, 2023 and 2022, respectively. The 2022 revisions in estimates consist principally of updated asset retirement obligation costs associated with natural gas distribution and transmission lines. The Company believes that largely all expenses related to asset retirement obligations will be recovered in rates over time and, accordingly, defers such expenses as regulatory assets. For more information on the Company's regulatory assets and liabilities, see Note 5. Notes to Financial Statements NOTE 15 – Employee Benefit Plans Pension and other postretirement benefit plans The Company has noncontributory qualified defined benefit pension plans and other postretirement benefit plans for certain eligible employees. The Company uses a measurement date of December 31 for all of its pension and postretirement benefit plans. Prior to 2013, all of the Company's defined benefit pension plans were frozen. These employees were eligible to receive additional defined contribution plan benefits. Effective January 1, 2010, eligibility to receive retiree medical benefits was modified. Current employees at Montana-Dakota and Intermountain, and those hired before June 1, 1992 at Cascade who had attained age 55 with 10 years of continuous service by December 31, 2010, were provided the option to choose between a pre-65 comprehensive medical plan coupled with a Medicare supplement or a specified company funded Retiree Reimbursement Account, regardless of when they retire. All other eligible employees must meet the new eligibility criteria of age 60 and 10 years of continuous service at the time they retire to be eligible for a specified company funded Retiree Reimbursement Account. Employees at Montana- Dakota and Intermountain hired after December 31, 2009, and employees at Cascade hired after June 1, 1992, will not be eligible for retiree medical benefits. In 2012, the Company modified health care coverage for certain retirees. Effective January 1, 2013, post-65 coverage was replaced by a fixed-dollar subsidy for retirees and spouses to be used to purchase individual insurance through a healthcare exchange. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.2 Changes in benefit obligation and plan assets and amounts recognized in the Consolidated Balance Sheets at December 31 were as follows: Pension Benefits Other Postretirement Benefits 2023 2022 2023 2022 Change in benefit obligation:(In thousands) Benefit obligation at beginning of year $ 216,746 $ 285,181 $ 31,247 $ 41,901 Service cost $ — $ — $ 367 $ 615 Interest cost $ 10,525 $ 7,290 $ 1,518 $ 1,072 Plan participants' contributions $ — $ — $ 429 $ 491 Actuarial loss / (gain)$ 4,228 $ (58,410) $ (346) $ (10,082) Benefits paid $ (16,965) $ (17,315) $ (2,562) $ (2,750) Benefit obligation at end of year $ 214,534 $ 216,746 $ 30,653 $ 31,247 Change in net plan assets: Fair value of plan assets at beginning of year $ 190,001 $ 261,488 $ 56,981 $ 74,917 Actual return on plan assets $ 16,012 $ (54,172) $ 4,765 $ (15,721) Employer contribution $ 5,245 $ — $ 45 $ 44 Plan participants' contributions $ — $ — $ 429 $ 491 Benefits paid $ (16,965) $ (17,315) $ (2,562) $ (2,750) Fair value of net plan assets at end of year $ 194,293 $ 190,001 $ 59,658 $ 56,981 Funded status - (under) over $ (20,241) $ (26,745) $ 29,005 $ 25,734 Amounts recognized in the Consolidated Balance Sheets at December 31: Noncurrent assets - other $ — $ — $ 29,005 $ 25,734 Noncurrent liabilities - other $ 20,241 $ 26,745 $ — $ — Benefit obligation (liabilities) assets - net amount recognized $ (20,241) $ (26,745) $ 29,005 $ 25,734 Amounts recognized in regulatory assets or liabilities: Actuarial loss (gain)$ 121,822 $ 122,596 $ (1,914) $ (902) Prior service credit $ — $ — $ (2,160) $ (3,274) Total $ 121,822 $ 122,596 $ (4,074) $ (4,176) Employer contributions and benefits paid in the preceding table include only those amounts contributed directly to, or paid directly from, plan assets. Amounts recognized in regulatory assets or liabilities are expected to be reflected in rates charged to customers over time. For more information on regulatory assets and liabilities, see Note 5. In 2023, the actuarial loss recognized in the benefit obligation was primarily the result of a decrease in the discount rate. In 2022, the actuarial gain recognized in the benefit obligation was primarily the result of an increase in the discount rate. For more information on the discount rates, see the table below. Unrecognized pension actuarial gains and losses in excess of 10 percent of the greater of the projected benefit obligation or the market-related value of assets are amortized over the average life expectancy of plan participants for frozen plans. The market-related value of assets is determined using a five-year average of assets. The pension plans all have accumulated benefit obligations in excess of plan assets. The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for these plans at December 31 were as follows: 2023 2022 (In thousands) Projected benefit obligation $ 214,534 $ 216,746 Accumulated benefit obligation $ 214,534 $ 216,746 Fair value of plan assets $ 194,293 $ 190,001 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.3 The components of net periodic benefit cost (credit), other than the service cost component, are included in other income on the Consolidated Statements of Income. Prior service credit is amortized on a straight-line basis over the average remaining service period of active participants. These components related to the Company's pension and other postretirement benefit plans for the years ended December 31 were as follows: Pension Benefits Other Postretirement Benefits 2023 2022 2023 2022 Components of net periodic benefit cost (credit):(In thousands) Service cost $ — $ — $ 367 $ 615 Interest cost $ 10,525 $ 7,290 $ 1,519 $ 1,072 Expected return on assets $ (13,477) $ (13,756) $ (3,948) $ (3,962) Amortization of prior service credit $ — $ — $ (1,114) $ (1,114) Recognized net actuarial loss (gain)$ 2,466 $ 4,666 $ (152) $ (431) Net periodic benefit credit, including amount capitalized $ (486) $ (1,800) $ (3,328) $ (3,820) Less amount capitalized $ — $ — $ 106 $ 174 Net periodic benefit credit $ (486) $ (1,800) $ (3,434) $ (3,994) Other changes in plan assets and benefit obligations recognized in regulatory assets or liabilities: Net loss (gain)$ 1,693 $ 9,518 $ (1,165) $ 9,600 Amortization of actuarial (loss) gain $ (2,466) $ (4,666) $ 152 $ 431 Amortization of prior service credit $ — $ — $ 1,114 $ 1,114 Total recognized in regulatory assets or liabilities $ (773) $ 4,852 $ 101 $ 11,145 Total recognized in net periodic benefit credit and regulatory assets or liabilities $ (1,259) $ 3,052 $ (3,333) $ 7,151 Weighted average assumptions used to determine benefit obligations at December 31 were as follows: Pension Benefits Other Postretirement Benefits 2023 2022 2023 2022 Discount rate 4.84 % 5.06 % 4.85 % 5.07 % Expected return on plan assets 6.50 % 6.50 % 6.00 % 6.00 % Weighted average assumptions used to determine net periodic benefit cost (credit) for the years ended December 31 were as follows: Pension Benefits Other Postretirement Benefits 2023 2022 2023 2022 Discount rate 5.06 % 2.64 % 5.07 % 2.65 % Expected return on plan assets 6.50 % 6.00 % 6.00 % 5.50 % The expected rate of return on pension plan assets is based on a targeted asset allocation range determined by the funded ratio of the plan. As of December 31, 2023, the expected rate of return on pension plan assets is based on the targeted asset allocation range of 40 percent to 50 percent equity securities and 50 percent to 60 percent fixed-income securities and the expected rate of return from these asset categories. The expected rate of return on other postretirement plan assets is based on the targeted asset allocation range of 10 percent to 20 percent equity securities and 80 percent to 90 percent fixed-income securities and the expected rate of return from these asset categories. The expected return on plan assets for other postretirement benefits reflects insurance-related investment costs. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.4 Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as follows: 2023 2022 Health care trend rate assumed for next year 6.50 % 7.50 % Health care cost trend rate - ultimate 4.50 % 4.50 % Year in which ultimate trend rate achieved 2033 2033 The Company's other postretirement benefit plans include health care and life insurance benefits for certain retirees. The plans underlying these benefits may require contributions by the retiree depending on such retiree's age and years of service at retirement or the date of retirement. The Company contributes a flat dollar amount to the monthly premiums which is updated annually on January 1. The Company expects to contribute to its defined benefit pension plans in 2024 the minimum funding requirement of $2.6 million. The Company expects to contribute approximately $16,000 to its postretirement benefit plans in 2024. The following benefit payments, which reflect future service, as appropriate, and expected Medicare Part D subsidies at December 31, 2023, are as follows: Years Pension Benefits Other Postretirement Benefits Expected Medicare Part D Subsidy (In thousands) 2024 $ 17,520 $ 2,798 $ 44 2025 17,430 2,758 39 2026 17,250 2,663 34 2027 17,120 2,581 30 2028 16,800 2,495 25 2029-2033 78,080 11,326 84 Outside investment managers manage the Company's pension and postretirement assets. The Company's investment policy with respect to pension and other postretirement assets is to make investments solely in the interest of the participants and beneficiaries of the plans and for the exclusive purpose of providing benefits accrued and defraying the reasonable expenses of administration. The Company strives to maintain investment diversification to assist in minimizing the risk of large losses. The Company's policy guidelines allow for investment of funds in cash equivalents, fixed-income securities and equity securities. The guidelines prohibit investment in commodities and futures contracts, equity private placement, employer securities, leveraged or derivative securities, options, direct real estate investments, precious metals, venture capital and limited partnerships. The guidelines also prohibit short selling and margin transactions. The Company's practice is to periodically review and rebalance asset categories based on its targeted asset allocation percentage policy. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. The fair value ASC establishes a hierarchy for grouping assets and liabilities, based on the significance of inputs. The estimated fair values of the Company's pension plans' assets are determined using the market approach. The carrying value of the pension plans' Level 2 cash equivalents approximates fair value and is determined using observable inputs in active markets or the net asset value of shares held at year end, which is determined using other observable inputs including pricing from outside sources. The estimated fair value of the pension plans' Level 1 and Level 2 equity securities are based on the closing price reported on the active market on which the individual securities are traded or other known sources including pricing from outside sources. The estimated fair value of the pension plans' Level 1 and Level 2 collective and mutual funds are based on the net asset value of shares held at year end, based on either published market quotations on active markets or other known sources including pricing from outside sources. The estimated fair value of the pension plans' Level 2 corporate and municipal bonds is determined using other observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, future cash flows and other reference data. The estimated fair value of the pension plans' Level 1 U.S. Government securities are valued based on quoted prices on an active market. The estimated fair value of the pension plans' Level 2 U.S. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.5 Government securities are valued mainly using other observable inputs, including benchmark yields, reported trades, broker/ dealer quotes, bids, offers, to be announced prices, future cash flows and other reference data. The estimated fair value of the pension plans' Level 2 pooled separate accounts are determined using observable inputs in active markets or the net asset value of shares held at year end, or other observable inputs. Some of these securities are valued using pricing from outside sources. All investments measured at net asset value in the tables that follow are invested in commingled funds, separate accounts or common collective trusts which do not have publicly quoted prices. The fair value of the commingled funds, separate accounts and common collective trusts are determined based on the net asset value of the underlying investments. The fair value of the underlying investments held by the commingled funds, separate accounts and common collective trusts is generally based on quoted prices in active markets. Though the Company believes the methods used to estimate fair value are consistent with those used by other market participants, the use of other methods or assumptions could result in a different estimate of fair value. The fair value of the Company's pension plans' assets (excluding cash) by class were as follows: Fair Value Measurements at December 31, 2023, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at December 31, 2023 (In thousands) Assets: Cash equivalents $ — $ 5,625 $ — $ 5,625 Equity securities: U.S. companies (2)0 0 (2) Collective and mutual funds (a)66,257 68,959 0 135,216 U.S. Government securities 23,577 25,906 0 49,483 Investments measured at net asset value (b)0 0 0 3,971 Total assets measured at fair value $ 89,832 $ 100,490 $ — $ 194,293 a.Collective and mutual funds invest approximately 51 percent in corporate bonds, 15 percent in common stock of international companies, 11 percent in common stock of large-cap and mid-cap U.S. companies, 7 percent in cash and cash equivalents, 7 percent in U.S. Government securities and 9 percent in other investments. b.In accordance with ASC 820 - Fair Value Measurements, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Consolidated Balance Sheets. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.6 Fair Value Measurements at December 31, 2022, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at December 31, 2022 (In thousands) Assets: Cash equivalents $ — $ 5,743 $ — $ 5,743 Equity securities: U.S. companies 5,193 0 0 5,193 International companies 0 328 0 328 Collective and mutual funds (a)85,098 23,455 0 108,533 Corporate bonds 0 57,188 0 57,188 Municipal bonds 0 4,150 0 4,150 U.S. Government securities 2,140 618 0 2,758 Pooled separate accounts (b)0 2,179 0 2,179 Investments measured at net asset value (c)0 0 0 3,909 Total assets measured at fair value $ 92,431 $ 93,661 $ — $ 190,001 a.Collective and mutual funds invest approximately 29 percent in corporate bonds, 24 percent in common stock of large-cap U.S. companies, 16 percent in common stock of international companies, 7 percent in cash and cash equivalents, 7 percent in U.S. Government securities and 17 percent in other investments. b.Pooled separate accounts are invested 100 percent in cash and cash equivalents. c.In accordance with ASC 820 - Fair Value Measurements, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Consolidated Balance Sheets. The estimated fair values of the Company's other postretirement benefit plans' assets are determined using the market approach. The estimated fair value of the other postretirement benefit plans' Level 2 cash equivalents is valued at the net asset value of shares held at year end, based on published market quotations on active markets, or using other known sources including pricing from outside sources. The estimated fair value of the other postretirement benefit plans' Level 1 and Level 2 equity securities is based on the closing price reported on the active market on which the individual securities are traded or other known sources including pricing from outside sources. The estimated fair value of the other postretirement benefit plans' Level 2 insurance contract is based on contractual cash surrender values that are determined primarily by investments in managed separate accounts of the insurer. These amounts approximate fair value. The managed separate accounts are valued based on other observable inputs or corroborated market data. Though the Company believes the methods used to estimate fair value are consistent with those used by other market participants, the use of other methods or assumptions could result in a different estimate of fair value. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.7 The fair value of the Company's other postretirement benefit plans' assets (excluding cash) by asset class were as follows: Fair Value Measurements at December 31, 2023, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at December 31, 2023 (In thousands) Assets: Cash equivalents $ — $ 3,435 $ — $ 3,435 Equity securities: U.S. companies 1,783 0 0 1,783 Insurance contract (a)0 54,440 0 54,440 Total assets measured at fair value $ 1,783 $ 57,875 $ — $ 59,658 a.The insurance contract invests approximately 60 percent in corporate bonds, 16 percent in common stock of large- cap U.S. companies, 15 percent in U.S. Government securities, 5 percent in common stock of small-cap U.S. companies and 4 percent in other investments. Fair Value Measurements at December 31, 2022, Using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Balance at December 31, 2022 (In thousands) Assets: Cash equivalents $ — $ 3,133 $ — $ 3,133 Equity securities: U.S. companies 1,920 0 0 1,920 Collective and mutual funds (a)4 3 0 7 Insurance contract (b)0 51,921 0 51,921 Total assets measured at fair value $ 1,924 $ 55,057 $ — $ 56,981 a.Collective and mutual funds invest approximately 29 percent in corporate bonds, 24 percent in common stock of large-cap U.S. companies, 16 percent in common stock of international companies, 7 percent in cash and cash equivalents, 7 percent in U.S. Government securities and 17 percent in other investments. b.The insurance contract invests approximately 69 percent in corporate bonds, 13 percent in U.S. Government securities, 14 percent in common stock of large-cap U.S. companies and 4 percent in common stock of small-cap U.S. companies. Nonqualified benefit plans In addition to the qualified defined benefit pension plans reflected in the table at the beginning of this note, the Company also has unfunded, nonqualified defined benefit plans for executive officers and certain key management employees. Montana- Dakota's plan provides for defined benefit payments following the employee's retirement or, upon death, to their beneficiaries for up to a 15-year period. Cascade's plan provides for defined benefit payments following the employee's retirement, or upon death, to their beneficiaries for up to a 10-year period, plus the surviving spouse is entitled to receive a monthly benefit for life equal to one-half of the benefit the participant was entitled to before death. Effective October 1, 2003, the plan was amended so that no new participants will be added to the plan and no additional benefits will accrue for existing participants. Intermountain's plan provides for defined benefit payments following the employee's retirement until death for a minimum of a 20-year period or to their beneficiaries upon pre-retirement death for a 10-year period equal to twice the benefit the Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.8 participant was entitled to before death. In February 2016, the Company froze the unfunded, nonqualified defined benefit plans to new participants and eliminated benefit increases. Vesting for participants not fully vested was retained. The projected benefit obligation and accumulated benefit obligation for these plans at December 31 were as follows: 2023 2022 (In thousands) Projected benefit obligation $ 22,293 $ 22,741 Accumulated benefit obligation $ 22,293 $ 22,741 The components of net periodic benefit cost are included in other income on the Consolidated Statements of Income. These components related to the Company's nonqualified defined benefit plans for the years ended December 31 were as follows: 2023 2022 (In thousands) Components of net periodic benefit cost: Service cost $ — $ — Interest cost $ 1,068 $ 659 Recognized net actuarial loss $ 42 $ 195 Net periodic benefit cost $ 1,110 $ 854 Weighted average assumptions used at December 31 were as follows: 2023 2022 Benefit obligation discount rate 4.74 % 4.98 % Benefit obligation rate of compensation increase N/A N/A Net periodic benefit cost discount rate 4.98 % 2.42 % Net periodic benefit cost rate of compensation increase N/A N/A The amount of future benefit payments for the unfunded, nonqualified defined benefit plans at December 31, 2023, are expected to aggregate as follows: 2024 2025 2026 2027 2028 2029-2033 (In thousands) Nonqualified benefits $ 2,430 $ 2,318 $ 2,254 $ 2,136 $ 1,839 $ 8,142 In 2012, the Company established a nonqualified defined contribution plan for certain key management employees. In 2020, the plan was frozen to new participants and no new Company contributions will be made to the plan after December 31, 2020. Vesting for participants not fully vested was retained. A new nonqualified defined contribution plan was adopted in 2020 by the Company, effective January 1, 2021, to replace the plan originally established in 2012 with similar provisions. Expenses incurred by the Company under these plans for 2023 and 2022 were $893,000 and $390,000, respectively. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.9 The amount of investments that the Company anticipates using to satisfy obligations under these plans at December 31 was as follows: 2023 2022 (In thousands) Investments Insurance contracts*$ 19,576 $ 28,774 Life insurance**$ 17,749 $ 18,169 Other $ 1,272 $ 1,764 Total investments $ 38,597 $ 48,707 *For more information on the insurance contracts, see Note 8. **Investments of life insurance are carried on plan participants (payable upon the employee's death). Defined contribution plans The Company sponsors a defined contribution plan for eligible employees and the costs incurred under this plan were $10.6 million in both 2023 and 2022. Multiemployer plans Intermountain contributes to a multiemployer defined benefit pension plan under the terms of a collective-bargaining agreement that covers its union-represented employees. The risks of participating in a multiemployer plan are different from a single-employer plan in the following aspects: •Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers •If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers •If the Company chooses to stop participating in the multiemployer plan, the Company may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability The Company's participation in this plan is outlined in the following table. The most recent Pension Protection Act zone status available in 2023 and 2022 is for the plan's year-end at December 31, 2022, and December 31, 2021, respectively. The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are between 65 percent and 80 percent funded, and plans in the green zone are at least 80 percent funded. EIN/Pension Plan Number Pension Protection Act Zone Status FIP/RP Status Pending/ Implemented Contributions Surcharge Imposed Expiration Date of Collective Bargaining AgreementPension Fund 2023 2022 2023 2022 (In thousands) Idaho Plumbers and Pipefitters Pension Plan 826010346-001 Green as of 5/31/2023 Green as of 5/31/2022 No $1,690 $1,613 No 3/31/2027 Intermountain was listed in the Idaho Plumbers and Pipefitters Pension Plan's Form 5500 as providing more than 5 percent of the total contributions as of the plan's year-end as of December 31, 2022 and 2021. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2/3-Q (REV 12-07)122.10 Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion Line No. Item Total Company For the Current Quarter/Year(a) 1 UTILITY PLANT 2 In Service 3 Plant in Service (Classified) 959,845,917 4 Property Under Capital Leases — 5 Plant Purchased or Sold — 6 Completed Construction not Classified 20,559,193 7 Experimental Plant Unclassified — 8 TOTAL Utility Plant (Total of lines 3 thru 7) 980,405,110 9 Leased to Others — 10 Held for Future Use — 11 Construction Work in Progress 11,203,860 12 Acquisition Adjustments — 13 TOTAL Utility Plant (Total of lines 8 thru 12) 991,608,970 14 Accumulated Provisions for Depreciation, Amortization, & Depletion 437,474,829 15 Net Utility Plant (Total of lines 13 and 14) 554,134,141 16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION 17 In Service: 18 Depreciation 403,148,631 19 Amortization and Depletion of Producing Natural Gas Land and Land Rights — 20 Amortization of Underground Storage Land and Land Rights — 21 Amortization of Other Utility Plant 34,326,198 22 TOTAL In Service (Total of lines 18 thru 21) 437,474,829 23 Leased to Others 3,772,057,406 24 Depreciation — 25 Amortization and Depletion — 26 TOTAL Leased to Others (Total of lines 24 and 25) — 27 Held for Future Use 28 Depreciation — 29 Amortization — 30 TOTAL Held for Future Use (Total of lines 28 and 29) — 31 Abandonment of Leases (Natural Gas) — 32 Amortization of Plant Acquisition Adjustment — 33 TOTAL Accum. Provisions (Should agree with line 14 above) (Total of lines 22, 26, 30, 31, and 32) 437,474,829 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 200 Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued) Line No. Electric Gas Other (specify)Common (c)(d)(e)(f) 1 2 3 959,845,917 4 5 6 20,559,193 7 8 — 980,405,110 — — 9 10 11 11,203,860 12 13 — 991,608,970 — — 14 437,474,829 15 — 554,134,141 — — 16 17 18 403,148,631 19 20 21 34,326,198 22 — 437,474,829 — — 23 24 25 26 — — — — 27 28 29 30 — — — — 31 32 33 — 437,474,829 — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 201 Gas Plant in Service (Accounts 101, 102, 103, and 106) 1.Report below the original cost of gas plant in service according to the prescribed accounts. 2.In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account 103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas. 3.Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year. 4.Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts. 5.Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements. Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d), Line No. Account Balance at Beginning of Year Additions (a)(b)(c) 1 INTANGIBLE PLANT 2 301 Organization 2,506 3 302 Franchises and Consents 429,487 4 303 Miscellaneous Intangible Plant 58,890,739 5,752,699 5 TOTAL Intangible Plant (Enter Total of lines 2 thru 4) 59,322,732 5,752,699 6 PRODUCTION PLANT 7 Natural Gas Production and Gathering Plant 8 325.1 Producing Lands — 9 325.2. Producing Leaseholds — 10 325.3 Gas Rights — 11 325.4 Rights-of-Way — 12 325.5 Other Land and Land Rights — 13 326 Gas Well Structures — 14 327 Field Compressor Station Structures — 15 328 Field Measuring and Regulating Station Equipment — 16 329 Other Structures — 17 330 Producing Gas Wells-Well Construction — 18 331 Producing Gas Wells-Well Equipment — 19 332 Field Lines — 20 333 Field Compressor Station Equipment — 21 334 Field Measuring and Regulating Station Equipment — 22 335 Drilling and Cleaning Equipment — 23 336 Purification Equipment — 24 337 Other Equipment — 25 338 Unsuccessful Exploration and Development Costs — 26 339 Asset Retirement Costs for Natural Gas Production and — 27 TOTAL Production and Gathering Plant (Enter Total of lines 8 — — 28 PRODUCTS EXTRACTION PLANT 29 340 Land and Land Rights — 30 341 Structures and Improvements — 31 342 Extraction and Refining Equipment — 32 343 Pipe Lines — 33 344 Extracted Products Storage Equipment — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 204 Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued) including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year. 6.Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits to primary account classifications. 7.For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirements of these pages. 8.For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of such filing. Line No. Retirements Adjustments Transfers Balance at End of Year (d)(e)(f)(g) 1 2 2,506 3 429,487 4 64,643,438 5 — — — 65,075,431 6 7 8 — 9 — 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — — — — 28 29 — 30 — 31 — 32 — 33 — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 205 Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued) Line No. Account Balance at Beginning of Year Additions (a)(b)(c) 34 345 Compressor Equipment — 35 346 Gas Measuring and Regulating Equipment — 36 347 Other Equipment — 37 348 Asset Retirement Costs for Products Extraction Plant — 38 TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37) — — 39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and — — 40 Manufactured Gas Production Plant (Submit Supplementary — 41 TOTAL Production Plant (Enter Total of lines 39 and 40) — — 42 NATURAL GAS STORAGE AND PROCESSING PLANT 43 Underground Storage Plant 44 350.1 Land — 45 350.2 Rights-of-Way — 46 351 Structures and Improvements — 47 352 Wells — 48 352.1 Storage Leaseholds and Rights — 49 352.2 Reservoirs — 50 352.3 Non-recoverable Natural Gas — 51 353 Lines — 52 354 Compressor Station Equipment — 53 355 Other Equipment — 54 356 Purification Equipment — 55 357 Other Equipment — 56 358 Asset Retirement Costs for Underground Storage Plant — 57 TOTAL Underground Storage Plant (Enter Total of lines 44 thru 56) — — 58 Other Storage Plant 59 360 Land and Land Rights 292,588 60 361 Structures and Improvements 10,895,689 52,276 61 362 Gas Holders 11,382,546 292,134 62 363 Purification Equipment 2,168,110 63 363.1 Liquefaction Equipment 4,481,440 17,834 64 363.2 Vaporizing Equipment 3,389,540 (416) 65 363.3 Compressor Equipment 9,404,006 14,359 66 363.4 Measuring and Regulating Equipment 304,002 (372) 67 363.5 Other Equipment — 68 363.6 Asset Retirement Costs for Other Storage Plant — 69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68) 42,317,921 375,815 70 Base Load Liquefied Natural Gas Terminaling and Processing Plant 71 364.1 Land and Land Rights — 72 364.2 Structures and Improvements — 73 364.3 LNG Processing Terminal Equipment — 74 364.4 LNG Transportation Equipment — 75 364.5 Measuring and Regulating Equipment — 76 364. 6 Compressor Station Equipment — 77 364.7 Communications Equipment — 78 364.8 Other Equipment — 79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas — 80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 206 Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued) Line No. Retirements Adjustments Transfers Balance at End of Year (d)(e)(f)(g) 34 — 35 — 36 — 37 — 38 — — — — 39 — — — — 40 — 41 — — — — 42 43 44 — 45 — 46 — 47 — 48 — 49 — 50 — 51 — 52 — 53 — 54 — 55 — 56 — 57 — — — — 58 59 292,588 60 3,500 10,944,465 61 11,674,680 62 2,168,110 63 16,763 4,482,511 64 19,462 3,369,662 65 9,418,365 66 303,630 67 — 68 — 69 39,725 — — 42,654,011 70 71 — 72 — 73 — 74 — 75 — 76 — 77 — 78 — 79 — 80 — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 207 Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued) Line No. Account Balance at Beginning of Year Additions (a)(b)(c) 81 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57, 69, 80) 42,317,921 375,815 82 TRANSMISSION PLANT 83 365.1 Land and Land Rights 782,865 84 365.2 Rights-of-Way — 85 366 Structures and Improvements 77,152 86 367 Mains 70,278,177 965,548 87 368 Compressor Station Equipment 1,734,049 7,870,222 88 369 Measuring and Regulating Station Equipment — 89 370 Communication Equipment 714,440 90 371 Other Equipment — 91 372 Asset Retirement Costs for Transmission Plant 324,406 43 92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91) 73,911,089 8,835,813 93 DISTRIBUTION PLANT 94 374 Land and Land Rights 2,143,289 2,176,139 95 375 Structures and Improvements 189,959 96 376 Mains 273,119,636 30,300,742 97 377 Compressor Station Equipment — 98 378 Measuring and Regulating Station Equipment-General 13,391,158 1,351,582 99 379 Measuring and Regulating Station Equipment-City Gate (306) 1,482,619 100 380 Services 223,557,588 14,981,893 101 381 Meters 85,143,736 9,564,263 102 382 Meter Installations — 103 383 House Regulators 19,203,246 686,374 104 384 House Regulator Installations — 105 385 Industrial Measuring and Regulating Station Equipment 13,256,287 6,159 106 386 Other Property on Customers' Premises — 107 387 Other Equipment — 23,771 108 388 Asset Retirement Costs for Distribution Plant 35,682,764 2,086,390 109 TOTAL Distribution Plant (Enter Total of lines 94 thru 108) 665,687,357 62,659,932 110 GENERAL PLANT 111 389 Land and Land Rights 2,931,559 112 390 Structures and Improvements 26,963,375 150,448 113 391 Office Furniture and Equipment 6,555,666 627,235 114 392 Transportation Equipment 13,300,484 1,201,817 115 393 Stores Equipment 46,266 116 394 Tools, Shop, and Garage Equipment 8,905,190 561,281 117 395 Laboratory Equipment — 118 396 Power Operated Equipment 1,914,477 2,045,638 119 397 Communication Equipment 3,696,684 1,735,673 120 398 Miscellaneous Equipment 39,151 29,022 121 Subtotal (Enter Total of lines 111 thru 120) 64,352,852 6,351,114 122 399 Other Tangible Property — 123 399.1 Asset Retirement Costs for General Plant — 124 TOTAL General Plant (Enter Total of lines 121, 122 and 123) 64,352,852 6,351,114 125 TOTAL (Accounts 101 and 106) 905,591,951 83,975,373 126 Gas Plant Purchased (See Instruction 8) — 127 (Less) Gas Plant Sold (See Instruction 8) — 128 Experimental Gas Plant Unclassified — 129 TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128) 905,591,951 83,975,373 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 208 Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued) Line No. Retirements Adjustments Transfers Balance at End of Year (d)(e)(f)(g) 81 39,725 — — 42,654,011 82 83 782,865 84 — 85 77,152 86 35,347 71,208,378 87 12,662 9,591,609 88 — 89 714,440 90 — 91 27,474 296,975 92 75,483 — — 82,671,419 93 94 25 4,319,403 95 189,959 96 479,096 22,361 302,963,643 97 — 98 42,672 14,700,068 99 1,482,313 100 404,667 (14,874) 238,119,940 101 513,487 6,264 94,200,776 102 — 103 73,612 (13,751) 19,802,257 104 — 105 13,262,446 106 — 107 23,771 108 1,226,191 36,542,963 109 2,739,750 — — 725,607,539 110 111 1,336,369 (197,715) 1,397,475 112 2,872,235 24,241,588 113 334,347 6,848,554 114 817,285 13,685,016 115 46,266 116 301,239 9,165,232 117 — 118 448,066 3,512,049 119 5,432,357 120 68,173 121 6,109,541 — (197,715) 64,396,710 122 — 123 — 124 6,109,541 — (197,715) 64,396,710 125 8,964,499 — (197,715) 980,405,110 126 — 127 — 128 — 129 8,964,499 — (197,715) 980,405,110 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 209 Gas Plant Held for Future Use (Account 105) 1.Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other items of property held for future use. 2.For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105. Line No. Description and Location of Property Date Originally Included in this Account Date Expected to be Used in Utility Service Balance at End of Year (a)(b)(c)(d) 1 None — 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Total — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 214 Construction Work in Progress-Gas (Account 107) 1. Report below descriptions and balances at end of year of projects in process of construction (Account 107). 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstration (see Account 107 of the Uniform System of Accounts). 3. Minor projects (less than $1,000,000) may be grouped. Line No. Description of Project Construction Work in Progress-Gas (Account 107) Estimated Additional Cost of Project (a)(b)(c) 1 Install compressor station on IFI Lateral-Firth 2,555,724 12,754,178 2 Replace coldbox heat exchanger at Nampa LNG 116,698 6,721,445 3 Reinforce 4" HP pipeline in Nampa, ID - IGC, Gas 4,375,681 6,005,400 4 Purchase UG Workforce Asset Management software 5,453,795 3,421,250 5 Ada County Landfill RNG*(3,118,180) 3,181,269 6 Install GIS ESRI software system upgrade 2,472,491 2,876,174 7 HP lateral for Friesian RNG*(3,192,622) 2,852,795 8 *Negative due to upfront contribution in 2023 9 10 11 Minor projects less than $1,000,000: 12 Distribution 719,705 3,950,450 13 General 1,151,837 116,656 14 Intangible 284,162 433,922 15 Other Production — — 16 LNG 130,563 531,684 17 Gas Transmission 254,006 969,331 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 TOTAL 11,203,860 43,814,554 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr) (2)☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 216 General Description of Construction Overhead Procedure 1.For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to different types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is directly or indirectly assigned. 2.Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant Instructions 3 (17) of the Uniform System of Accounts. 3.Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that clearly indicates the amount of reduction in the gross rate for tax effects. Engineering & Supervision and General & Administrative overhead: Engineering & Supervision (ES) overhead consists of employees' time in preparation of work orders, mapping, determining feasibility, and other Engineering/construction based supervisory costs related to new construction which are not identified with a specific project, along with the associated payroll taxes and employee benefit costs. General & Administrative (GA) overhead consists of employees' time in processing A/P, A/R, receiving orders, and other administrative functions which are not identified with a specific project, along with the associated payroll taxes and employee benefit costs. Both ES & GA (ES/GA) are accumulated in pools from which a portion is allocated each month. The allocation is based on a rate determined by the Fixed Asset Accounting Analyst and approved by the Controller which is then applied to the current month activity for all applicable work orders to determine how much should be transferred from the ES/GA pools to the affected work orders. This is accomplished via a system (PowerPlan) batch operation. An applicable work order is one that is capital installation/purchase, and not a preliminary survey or investigative in nature. Note that purchase projects only receive GA overhead, not ES. Construction projects receive both. AFUDC CALCULATION 12/31/2023 FACTORS: S = AVERAGE SHORT-TERM DEBT 81,034,615.00 s = SHORT-TERM EFFECTIVE 7.94 RATE D = LONG TERM DEBT 170,000,000.00 d = LONG-TERM INTEREST RATE 4.21 P = PREFERRED STOCK 0.00 p = PREFERRED STOCK COST RATE 0.00 C = COMMON EQUITY 195,974,244.87 c = COMMON EQUITY 9.50 RATE W = AVERAGE WORK-IN-PROGRESS 19,311,863.00 A1 = s(S/W) + d(D/D+P+C) * (1 - S/W)BORROWED FUNDS Ae = (1-S/W) * (p(P/D+P+C) + c(C/D+P+C))OTHER FUNDS BORROWED FUNDS: S/W= 1.0000 D/D+P+C= 0.4645 A1 =( 0.0794 X 1.0000 ) + ( 0.0421 X 0.4645 ) X ( 1 - 1 ) A1 = 0.0794 + ( 0.0196 X 0.0000 ) A1 = 0.0794 + 0.0000 A1 = 0.0794 OR 7.94 % OTHER FUNDS: S/W= 1.0000 P/D+P+C= 0.0000 C/D+P+C= 0.5355 Ae = ( 1.0000 - 1.0000 ) X ( 0.0000 X 0.0000 ) + ( 0.095 X 0.5355 ) Ae = 0.0000 X ( 0.0000 + 0.0509 ) Ae = 0.0000 X 0.0509 Ae = 0.0000 OR 0 % AFUDC RATE:7.94 % Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (REV. 12-07)218.1 General Description of Construction Overhead Procedure (continued) COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES 1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years. 2. Identify, in a footnote, the specific entity used as the source for the capital structure figures. 3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate. 1. Components of Formula (Derived from actual book balances and actual cost rates): Line No. Title Amount Capitalization Ration (percent) Cost Rate Percentage (a)(b)(d)(e) (1) Average Short-Term Debt S 81,034,615 (2) Short-Term Interest s s 7.94 (3) Long-Term Debt D 170,000,000 d 4.21 (4) Preferred Stock p — (5) Common Equity D 195,974,245 c 9.50 (6) Total Capitalization (7) Average Construction Work In Progress Balance D 19,311,863 2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C)) (1-(S/W))]7.94 3. Rate for Other Funds [1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))] 4. Weighted Average Rate Actually Used for the Year: a. Rate for Borrowed Funds -0.66 b. Rate for Other Funds - Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr) (2)☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 218a Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) 1.Explain in a footnote any important adjustments during year. 2.Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas plant in service, page 204-209, column (d), excluding retirements of nondepreciable property. 3.The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/ or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. 4.Show separately interest credits under a sinking fund or similar method of depreciation accounting. 5.At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc. Line No. Item Total (c+d+e) Gas Plant in Service Gas Plant Held for Future Use Gas Plant Leased to Others (a)(b)(c)(d)(e) Section A. BALANCES AND CHANGES DURING YEAR 1 Balance Beginning of Year 387,105,138 386,655,663 449,475 2 Depreciation Provisions for Year, Charged to 3 (403) Depreciation Expense 18,602,960 18,598,206 4,754 4 (403.1) Depreciation Expense for Asset Retirement Costs — 5 (413) Expense of Gas Plant Leased to Others — 6 Transportation Expenses - Clearing 925,268 925,268 7 Other Clearing Accounts — 8 Other Clearing (Specify) (footnote details): 467,129 467,129 9 10 TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8) 19,995,357 19,990,603 4,754 — 11 Net Charges for Plant Retired: 12 Book Cost of Plant Retired (11,031,071) (8,964,499) (2,066,572) 13 Cost of Removal (1,396,829) (1,396,829) 14 Salvage (Credit) (7,700,860) (7,700,860) 15 TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14) (4,727,040) (2,660,468) (2,066,572) — 16 Other Debit or Credit Items (Describe) (footnote details): 784,688 (827,655) 1,612,343 17 — 18 Book Cost of Asset Retirement Costs — — 19 Balance End of Year (Total of lines 1,10,15,16 and 18) 403,158,143 403,158,143 — — Section B. BALANCES AT END OF YEAR ACCORDING TO FUNCTIONAL CLASSIFICATIONS 21 Productions-Manufactured Gas — 22 Production and Gathering-Natural Gas — 23 Products Extraction-Natural Gas — 24 Underground Gas Storage — 25 Other Storage Plant 17,585,200 17,585,200 26 Base Load LNG Terminaling and Processing Plant — 27 Transmission 52,578,639 52,578,639 28 Distribution 305,433,999 305,433,999 29 General 27,560,305 27,560,305 — 30 TOTAL (Total of lines 21 thru 29) 403,158,143 403,158,143 — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 219 Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3) 1.If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited. 2.Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c), and gas property recordable in the plant accounts. 3.State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report storage (i.e., fixed asset method or inventory method). Line No. Description (Account 117.1) (Account 117.2) Noncurrent (Account 117.3) (Account 117.4) Current (Account 164.1) LNG (Account 164.2) LNG (Account 164.3) Total (a)(b)(c)(d)(e)(f)(g)(h)(i) 1 Balance at Beginning of 836,686 4,420,398 5,257,084 2 Gas Delivered to Storage 4,921,483 4,921,483 3 Gas Withdrawn from 4,715,509 4,715,509 4 Other Debits and Credits (489,807) (489,807) 5 Balance at End of Year ———— 346,879 4,626,372 — 4,973,251 6 Dth 1,718,213 1,718,213 7 Amount Per Dth ———— — 2.6925 — 2.8944 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 220 Investments (Account 123, 124, and 136) 1.Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments. 2.Provide a subheading for each account and list thereunder the information called for: (a)Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue, maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136, Temporary Cash Investments, also may be grouped by classes. (b)Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account. Line No. Description of Investment * Book Cost at Beginning of Year (If book cost is different from cost to respondent, give cost to respondent in a footnote and explain difference) Purchases or Additions During the Year (a)(b)(c)(d) 1 Defferred Compensation Assets 16,373 33,509 2 — 3 — 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Total 16,373 33,509 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 222 Investments (Account 123, 124, and 136) (continued) List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, or employees. 3.Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose of the pledge. 4.If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite Commission, date of authorization, and case or docket number. 5.Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during the year. 6.In column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment includible in column (h). Line No. Sales or Other Dispositions During Year Principal Amount or No. of Shares at End of Year Book Cost at End of Year (If book cost is different from cost to respondent, give cost to respondent in a footnote and explain difference) Revenues for Year Gain or Loss from Investment Disposed of (e)(f)(g)(h)(i) 1 49,882 2 — — 3 — 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 — — 49,882 — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 223 Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2) PREPAYMENTS (ACCOUNT 165) 1.Report below the particulars (details) on each prepayment. Line No. Nature of Payment Balance at End of Year (in dollars) (a)(b) 1 Prepaid Insurance 157,904 2 Prepaid Rents 3 Prepaid Taxes 4 Prepaid Interest 5 Miscellaneous Prepayments 17,851,861 6 TOTAL 18,009,765 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 230a Other Regulatory Assets (Account 182.3) 1.Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable in other accounts). 2.For regulatory assets being amortized, show period of amortization in column (b). 3.Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes. 4.Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses. 5.Provide in column (c), for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state commission order, court decision). Line No. Description and Purpose of Other Regulatory Assets Amortizati on Period Regulator y Citation Balance at Beginning Current Quarter/ Year Debits Written off During Quarter/ Year Account Charged Written off During Period Amount Recovered Written off During Period Amount Deemed Unrecoverable Balance at End of Current Quarter/ Year (a)(b)(c)(d)(e)(f)(g)(h)(i) 1 Deferred Post Retirement — — 2 Deferred External Legal 7,519 1823.71000 7,519 — 3 Deferred Regulatory Tax Asset Various ASC 740-10 1,325,102 4,706 288,851 1,040,957 4 Deferred External Reg Consultant 5 years 35836 320,500 129,135 5983.29280 44,963 404,672 5 Deferred In-Person Payment Fee 1 year 35047 73,414 17,479 70,849 20,044 6 Deferred ST Interest 1 year 35942 — 3,212,406 1,032,996 2,179,410 7 — — — 8 — 9 — 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — 28 — 29 — 30 — 34 — 35 — 36 — 37 — 38 — 39 — 40 TOTAL 1,726,535 3,363,726 7,807 1,445,178 — 3,645,083 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 232 Miscellaneous Deferred Debits (Account 186) 1.Report below the details called for concerning miscellaneous deferred debits. 2.For any deferred debit being amortized, show period of amortization in column (a). 3.Minor items (less than $250,000) may be grouped by classes. Line No. Description of Miscellaneous Deferred Debits Balance at Beginning of Year Debits Credits Account Charged Credits Amount Balance at End of Year (a)(b)(c)(d)(e)(f) 1 lntercompany - CP Regulatory Asset 3,058,360 3,058,360 2 Regulatory Asset- ARO 63,330,452 4,590,631 67,921,083 3 Rev Acct- Suspense (2,200) various 1,013 (3,213) 4 Postretirement Overfunding 1,923,047 749,869 2,672,916 5 MDUR SISP Gain/Loss (288,179) 269,433 (18,746) 6 MDUR SISP Taxable Int 1,342 6,066 7,408 7 8 — 9 — 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — 28 — 29 — 30 — 31 — 32 — 33 — 34 — 35 — 36 — 37 — 38 — 39 Miscellaneous Work in Progress — 40 TOTAL 68,022,822 5,615,999 1,013 73,637,808 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 233 Accumulated Deferred Income Taxes (Account 190) 1.Report the information called for below concerning the respondent's accounting for deferred income taxes. 2.At Other (Specify), include deferrals relating to other income and deductions. 3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. Line No. Account Subdivisions Balance at Beginning of Year Changes During Year Amounts Debited to Account 410.1 Changes During Year Amounts Credited to Account 411.1 (a)(b)(c)(d) 1 Account 190 2 Electric — 3 Gas 7,145,051 832,503 1,207,454 4 Other (Define) (footnote details) — 5 Total (Total of lines 2 thru 4) 7,145,051 832,503 1,207,454 6 Other (Specify) (footnote details) — 7 TOTAL Account 190 (Total of lines 5 thru 6) 7,145,051 832,503 1,207,454 8 Classification of TOTAL 9 Federal Income Tax 5,413,677 832,503 1,207,454 10 State Income Tax 1,731,374 — — 11 Local Income Tax — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 234 Accumulated Deferred Income Taxes (Account 190) (continued) Line No. Changes During Year Amounts Debited to Account 410.2 Changes During Year Amounts Credited to Account 411.2 Adjustments Debits Account No. Adjustments Debits Amount Adjustments Credits Account No. Adjustments Credits Amount Balance at End of Year (e)(f)(g)(h)(i)(j)(k) 1 2 3 124,036 448,283 2540, 2190, 1823 918,421 2540, 2190, 1823 494,033 8,268,637 4 5 124,036 448,283 918,421 494,033 8,268,637 6 7 124,036 448,283 918,421 494,033 8,268,637 8 9 90,282 348,560 — 430,094 — 210,828 6,266,172 10 33,754 99,723 — 488,327 — 283,205 2,002,465 11 — — — — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 235 Capital Stock (Accounts 201 and 204) 1.Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. 2.Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. 3.Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued. Line No. Class and Series of Stock and Name of Stock Exchange Number of Shares Authorized by Charter Par or Stated Value per Share Call Price at End of Year (a)(b)(c)(d) 1 Common Stock 5,000,000 1.00 2 3 4 5 — 6 7 8 9 10 — 11 — 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Total 5,000,000 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 250 Capital Stock (Accounts 201 and 204) 4.The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative. 5.State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year. 6.Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purpose of pledge. Line No. Outstanding per Bal. Sheet (total amt outstanding without reduction for amts held by respondent) Shares Outstanding per Bal. Sheet Amount Held by Respondent As Reacquired Stock (Acct 217) Shares Held by Respondent As Reacquired Stock (Acct 217) Cost Held by Respondent In Sinking and Other Funds Shares Held by Respondent In Sinking and Other Funds Amount (e)(f)(g)(h)(i)(j) 1 1,513,060 2 3 4 5 — — 6 7 8 9 10 — — 11 — — 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 1,513,060 — — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 251 Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212) 1.Show for each of the above accounts the amounts applying to each class and series of capital stock. 2.For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the balance due on each class at the end of year. 3.Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year. 4.For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of consideration received over stated values of stocks without par value. Line No. Name of Account and Description of Item *Number of Shares Amount (a)(b)(c)(d) 1 Account 207 - Premium on common stock 104,190,031 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Total 104,190,031 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 252 Other Paid-In Capital (Accounts 208-211) 1.Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting such change. (a)Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation. (b)Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave rise to amounts reported under this caption including identification with the class and series of stock to which related. (c)Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d)Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts. Line No. Item Amount (a)(b) 1 Gain on Resale of Reaquired Stock 183,541 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL 183,541 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 253 DISCOUNT ON CAPITAL STOCK (ACCOUNT 213) 1.Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data. 2.If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off during the year and specify the account charged. Line No. Class and Series of Stock Balance at End of Year (a)(b) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 TOTAL — CAPITAL STOCK EXPENSE (ACCOUNT 214) 1.Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as necessary to report all data. Number the rows in sequence starting from the last row number used for Discount on Capital Stock above. 2.If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off of capital stock expense and specify the account charged. Line No. Class and Series of Stock Balance at End of Year (a)(b) 16 Common Stock 1,077,741 17 18 19 20 21 22 23 24 25 26 27 28 TOTAL 1,077,741 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 254 Long-Term Debt (Accounts 221, 222, 223, and 224) 1.Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other Long-Term Debt. 2.For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 3.For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 4.For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued. Line No. Class and Series of Obligation and Name of Stock Exchange Nominal Date of Issue Date of Maturity Outstanding (Total amount outstanding without reduction for amts held by respondent) (a)(b)(c)(d) 1 Revolving Line of Credit 10/13/2022 10/13/2027 30,700,000 2 Senior Debentures, Series A 10/30/2013 10/30/2025 25,000,000 3 Senior Debentures, Series B 10/30/2013 10/30/2028 25,000,000 4 Private Notes 11/09/2016 11/09/2046 30,000,000 5 Senior Notes, Series A 06/13/2019 06/13/2029 20,000,000 6 Senior Notes, Series B 06/13/2019 06/13/2034 10,000,000 7 Senior Notes, Series C 06/13/2019 06/13/2049 20,000,000 8 Senior Notes, PNC 2052 6/15/2022 6/15/2052 20,000,000 9 Senior Notes, PNC 2062 6/15/2022 6/15/2062 20,000,000 10 Senior Notes, PNC 2033 11/29/2023 11/30/2033 25,000,000 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL 225,700,000 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 256 Long-Term Debt (Accounts 221, 222, 223, and 224) 5.In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long- term advances, show for each company: (a) principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates. 6.If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name of the pled gee and purpose of the pledge. 7.If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 8.If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (f). Explain in a footnote any difference between the total of column (f) and the total Account 427, Interest on Long- Term Debt and Account 430, Interest on Debt to Associated Companies. 9.Give details concerning any long-term debt authorized by a regulatory commission but not yet issued. Line No. Interest for Year Rate (in %) Interest for Year Amount Held by Respondent Reacquired Bonds (Acct 222) Held by Respondent Sinking and Other Funds Redemption Price per $100 at End of Year (e)(f)(g)(h)(i) 1 8.500 1,329,136 2 4.080 1,020,000 3 4.330 1,082,500 4 4.000 1,200,000 5 3.620 724,000 6 3.820 382,000 7 4.260 852,000 8 4.600 920,000 — 9 4.750 950,000 10 6.190 133,257 11 12 13 14 15 16 — — 17 18 19 20 21 22 23 24 — 25 26 27 28 29 30 31 32 — 33 34 35 36 37 38 39 40 8,592,893 — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 257 Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226) 1.Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense, premium or discount applicable to each class and series of long-term debt. 2.Show premium amounts by enclosing the figures in parentheses. 3.In column (b) show the principal amount of bonds or other long-term debt originally issued. 4.In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued. Line No. Designation of Long-Term Debt Principal Amount of Debt Issued Total Expense Premium or Discount Amortization Period Date From Amortization Period Date To (a)(b)(c)(d)(e) 1 Revolving Line of Credit 503,150 10/13/2022 10/13/2027 2 Senior Debentures, A and B 50,000,000 82,865 10/30/2013 10/30/2025 3 Private Notes 30,000,000 136,410 11/09/2016 11/09/2046 4 Senior Notes, Series A 20,000,000 108,578 06/13/2019 06/13/2029 5 Senior Notes, Series B 10,000,000 58,691 06/13/2019 06/13/2034 6 Senior Notes, Series C 20,000,000 108,496 06/13/2019 06/13/2049 7 Senior Notes, PNC-2052 20,000,000 75,595 06/15/2022 06/15/2052 8 Senior Notes, PNC-2062 20,000,000 75,595 6/15/2022 6/15/2062 9 Senior Notes, PNC 2033 25,000,000 163,343 11/29/2023 11/30/2033 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 258 Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226) 5.Furnish in a footnote details regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts. 6.Identify separately undisposed amounts applicable to issues which were redeemed in prior years. 7.Explain any debits and credits other than amortization debited to Account 428, Amortization of Debt Discount and Expense, or credited to Account 429, Amortization of Premium on Debt-Credit. Line No. Balance at Beginning of Year Debits During Year Credits During Year Balance at End of Year (f)(g)(h)(i) 1 479,596 — 108,678 370,918 2 19,677 — 6,916 12,761 3 108,370 — 4,547 103,823 4 69,993 — 10,768 59,225 5 44,748 — 3,891 40,857 6 95,573 — 3,606 91,967 7 74,129 — 2,513 71,616 8 74,495 — 1,886 72,609 9 — 163,343 2,700 160,643 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — 28 — 29 — 30 — 31 — 32 — 33 — 34 — 35 — 36 — 37 — 38 — 39 — 40 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 259 Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257) 1.Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss, including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding transaction, include also the maturity date of the new issue. 2.In column (c) show the principal amount of bonds or other long-term debt reacquired. 3.In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction 17 of the Uniform Systems of Accounts. 4.Show loss amounts by enclosing the figures in parentheses. 5.Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit. Line No. Designation of Long-Term Debt Date of Maturity Date Reacquired Principal of Debt Reacquired Net Gain or Loss Balance at Beginning of Year Balance at End of Year (a)(b)(c)(d)(e)(f)(g) 1 None 2 — 3 — 4 — 5 6 — 7 — 8 — 9 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — 28 — 29 — 30 — 31 — 32 — 33 — 34 — 35 — 36 — 37 — 38 — 39 — 40 — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 260 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 1.Report the reconciliation of reported net income for the year with taxable income used in computing Federal Income Tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount. 2.If the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax among the group members. Line No. Details Amount (a)(b) 1 Net Income for the Year (Page 116) 19,154,877 2 Reconciling Items for the Year 3 4 Taxable Income Not Reported on Books 5 Advances in Aid of Construction 431,230 6 Contributions in Aid of Construction 14,837,442 7 Capitalized Interest 789,115 8 TOTAL 16,057,787 9 Deductions Recorded on Books Not Deducted for Return 10 Federal Income Taxes 3,872,730 11 162m Executive Compensation 397,837 12 Bad Debts (240,098) 13 Basis Adjustments (450,662) 14 Club Dues 4,020 15 Deferred Processing Fee 53,371 16 LNG Sales Deferred Revenue 1,479,220 17 Lobbying Expense 58,926 18 Performance Share Program 135,739 19 Prepaid Expense 57,898 20 State Income Tax Deduction (3,149,093) 21 State Income Tax Provision 1,664,279 22 Book Depreciation and Amortization 23,541,387 23 Deferred Short Term Interest (2,179,413) 24 Deferred Rate Case Costs (76,653) 25 Meal/Entertainment Disallowance 105,832 26 TOTAL 25,275,320 27 Income Recorded on Books Not Included in Return 28 Medicare Part D Subsidy — 29 AFUDC Debt 1,579,222 31 TOTAL 1,579,222 32 Deductions on Return Not Charged Against Book Income 33 Contingency Reserve 8,756 34 Tax Depreciation 30,335,298 35 Repairs deduction 2,602,000 36 Bad Debts — 37 Basis Adjustments — 38 Deferred Compensation 81,255 39 Incentive Award Accrual (1,560,431) 40 Postretirement Benefits 309,911 41 Purchased Gas Adjustment (38,740,137) 42 State Income Tax Deduction — 43 Stock Dividend Plan 95,308 44 Supplemental Retirement Plan 450,398 45 Uniform Capitalization — 46 Accrued Tax Interest (1,316) Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 261 47 Tax Loss on Disposal of Assets (113,040) 48 LNG Sales Deferred Revenue — 49 Other — 50 TOTAL (6,531,998) 51 Federal Tax Net Income 65,440,761 52 Show Computation of Tax: 53 Federal Taxes at Statutory Rate 13,742,560 54 R&D Tax Credit (85,000) 55 Prior year provision adj/FIN 48 945,539 56 Total Tax 14,603,099 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 262 Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged) 1.Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts. 2.Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (g) and (h). The balancing of this page is not affected by the inclusion of these taxes. 3.Include in column (g) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. Line No. Kind of Tax (See Instruction 5) Balance at Beg. of Year Taxes Accrued Balance at Beg. of Year Prepaid Taxes (a)(b)(c) 1 Unemployment - Federal 366 — 2 Unemployment - State 1,612 — 3 FICA 142,559 — 4 City Franchises 4,483,145 — 5 Property 1,104,392 — 6 Sales - 6% — — 7 Use - 6% 20,267 — 8 Income - Federal (4,365,291) — 9 Income - State (2,230,059) — 10 Other — — 11 — — 12 — — 13 — — 14 — — 15 — — 16 — — 17 — — 18 — — 19 — — 20 — — 21 — — 22 — — 23 — — 24 — — 25 — — 26 — — 27 — — 28 — — 29 — — 30 — — 31 — — 32 — — 33 — — 34 — — 35 — — 36 — — 37 — — 38 — — 39 — — TOTAL (843,009) — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 262a Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged) (continued) 5.If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a). 6.Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses. 7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8.Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the number of the appropriate balance sheet plant account or subaccount. 9.For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 10.Items under $250,000 may be grouped. 11.Report in column (q) the applicable effective state income tax rate. Line No. Taxes Charged During Year Taxes Paid During Year Adjustments Balance at End of Year Taxes Accrued (Account 236) Balance at End of Year Prepaid Taxes (Included in Acct 165) (d)(e)(f)(g)(h) 1 10,662 10,915 113 2 24,790 25,362 1,040 3 1,688,609 1,580,730 250,438 4 10,495,935 10,223,270 4,755,810 5 1,723,843 1,952,984 875,251 6 — — — 7 72,259 88,275 4,251 8 14,603,099 9,511,239 726,569 9 3,592,281 1,713,143 (350,921) 10 715,992 715,992 — 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 32,927,470 25,821,910 — 6,262,551 — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 263a Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged) 1.Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts. 2.Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3.Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained. DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.) Line No. Electric (Account 408.1, 409.1) Gas (Account 408.1, 409.1) Other Utility Dept. (Account 408.1, 409.1) Other Income and Deductions (Account 408.2, 409.2) (i)(j)(k)(l) 1 10,662 2 24,790 3 2,279,532 4 10,223,270 5 1,724,050 6 7 8 13,658,049 945,050 9 3,315,371 276,911 10 715,992 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total — 31,235,724 715,992 1,221,961 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 262b Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged) (continued) 5.If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a). 6.Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses. 7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8.Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the number of the appropriate balance sheet plant account or subaccount. 9.For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 10.Items under $250,000 may be grouped. 11.Report in column (q) the applicable effective state income tax rate. DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.) Line No. Extraordinary Items (Account 409.3) Other Utility Opn. Income (Account 408.1, 409.1) Adjustment to Ret. Earnings (Account 439) Other State/Local Income Tax Rate (m)(n)(o)(p)(q) 1 2 3 (590,923) 4 272,665 5 (207) 6 7 72,259 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 TOTAL — — — (246,206) Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 263b Miscellaneous Current and Accrued Liabilities (Account 242) 1.Describe and report the amount of other current and accrued liabilities at the end of year. 2.Minor items (less than $250,000) may be grouped under appropriate title. Line No. Item Balance at End of Year (a)(b) 1 Accrued Wages 838,653 2 Accrued Incentive Comp 1,704,637 3 Accrued Benefits 872,510 4 Accrued Vacation 1,647,070 5 Pipeline Imbalance 2,814,360 6 Audit Liability 61,983 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Total 7,939,213 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 268 Other Deferred Credits (Account 253) 1.Report below the details called for concerning other deferred credits. 2.For any deferred credit being amortized, show the period of amortization. 3.Minor items (less than $250,000) may be grouped by classes. Line No.Description of Other Deferred Credits Balance at Beginning of Year Debit Contra Account Debit Amount Credits Balance at End of Year (a)(b)(c)(d)(e)(f) 1 Deferred Other 200,716 173,751 374,467 2 MDU COS — 82,600 82,600 3 Officers SERP 3,640,200 118,110 3,522,090 4 — 5 — — — 6 — 7 — 8 — 9 — 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 — 26 — 27 — 28 — 29 — 30 — 31 — 32 — 33 — 34 — 35 — 36 — 37 — 38 — 39 — 40 — 41 — 42 — 43 — 44 — 45 TOTAL 3,840,916 118,110 256,351 3,979,157 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 269 Accumulated Deferred Income Taxes-Other Property (Account 282) 1.Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization. 2.At Other (Specify), include deferrals relating to other income and deductions. Line No.Account Subdivisions Balance at Beginning of Year Amounts Debited to Account 410.1 Amounts Credited to Account 411.1 (b)(c)(d) 1 Account 282 2 Electric — 3 Gas 37,808,257 1,839,224 4,898,780 4 Other (Define) (footnote details) — 5 Total (Enter Total of lines 2 thru 4) 37,808,257 1,839,224 4,898,780 6 Other (Specify) (footnote details) — 7 TOTAL Account 282 (Enter Total of lines 5 thru 6) 37,808,257 1,839,224 4,898,780 8 Classification of TOTAL 9 Federal Income Tax 29,892,421 1,839,224 4,898,780 10 State Income Tax 7,915,836 — — 11 Local Income Tax — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 274 Accumulated Deferred Income Taxes-Other Property (Account 282) (continued) 3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. Line No. Changes during Year Amounts Debited to Account 410.2 Changes during Year Amounts Credited to Account 411.2 Adjustments Debits Acct. No. Adjustments Debits Amount Adjustments Credits Account No. Adjustments Credits Amount Balance at End of Year (e)(f)(g)(h)(i)(j)(k) 1 2 3 — — 182.3 & 254 3,040,096 182.3 & 254 3,822,361 35,530,966 4 5 — — — 3,040,096 — 3,822,361 35,530,966 6 7 — — — 3,040,096 — 3,822,361 35,530,966 8 9 — — — 830,694 — 2,255,924 28,258,095 10 — — — 2,209,402 — 1,566,437 7,272,871 11 — — — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 275 Accumulated Deferred Income Taxes-Other (Account 283) 1.Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2.At Other (Specify), include deferrals relating to other income and deductions. Line No. Account Subdivisions Balance at Beginning of Year Changes During Year Amounts Debited to Account 410.1 Changes During Year Amounts Credited to Account 411.1 (a)(b)(c)(d) 1 Account 283 2 Electric — 3 Gas 10,878,192 5,373,995 14,735,988 4 Other (Define) (footnote details) — 5 TOTAL (Total of lines 2 thru 4) 10,878,192 5,373,995 14,735,988 6 Other (Specify) (footnote details) — 7 TOTAL (Acct 283) (Total of lines 5 thru 10,878,192 5,373,995 14,735,988 8 Classification of TOTAL 9 Federal Income Tax 8,339,056 4,561,273 11,598,857 10 State Income Tax 2,539,136 812,722 3,137,131 11 Local Income Tax — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 276 Accumulated Deferred Income Taxes-Other (Account 283) (continued) 3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. Line No. Changes during Year Amounts Debited to Account 410.2 Changes during Year Amounts Credited to Account 411.2 Adjustments Debits Acct. No. Adjustments Debits Amount Adjustments Credits Account No. Adjustments Credits Amount Balance at End of Year (e)(f)(g)(h) (i)(j)(k) 1 2 3 — — 2540,2820 225,709 2540,2820 377,490 1,667,980 4 5 — — 225,709 377,490 1,667,980 6 7 — — 225,709 377,490 1,667,980 8 9 — — — 103,993 — 89,417 1,286,896 10 — — — 121,716 — 288,073 381,084 11 — — — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 277 Other Regulatory Liabilities (Account 254) 1.Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not includable in other amounts). 2.For regulatory liabilities being amortized, show period of amortization in column (a). 3.Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes. 4.Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state commission order, court decision). Line No.Description and Purpose of Other Regulatory Liabilities Balance at Beginning of Current Quarter/Year Written off during Quarter/Period Account Credited Written off During Period Amount Refunded Written off During Period Amount Deemed Non-Refundable Credits Balance at End of Current Quarter/Year (a)(b)(c)(d)(e)(f)(g) 1 Deferred Tax Reg Liability 920,619 283,365 294,355 931,609 2 Deferred Plant Tax Reg Liability 12,351,775 1,551,931 714,838 11,514,682 3 Deferred Post Retirement 1,246,836 — 439,959 1,686,795 4 RS EE Credit 2,858,428 3,406,746 — (548,318) 5 Defferred Enerfy Efficiency Res 450,521 3,983,675 4,885,923 1,352,769 6 Defferred Enerfy Efficiency Comm 463,938 271,436 699,216 891,718 7 — 8 — 9 — 10 — — 11 — — 12 — — 13 — — 14 — — 15 — — 16 — — 17 — — 18 — — 19 — — 20 — — 21 — — 22 — — 23 — — 24 — — 25 — — 26 — — 27 — — 28 — — 29 — — 30 — — 31 — — 32 — — 33 — — 34 — — 35 — — 36 — — 37 — — 38 — — 39 — — 40 — — 41 — — 42 — — 43 — — 44 — — 45 TOTAL 18,292,117 9,497,153 0 7,034,291 15,829,255 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 278 Gas Operating Revenues 1.Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages. 2.Revenues in columns (b) and (c) include transition costs from upstream pipelines. 3.Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in columns (f) and (g) revenues for Accounts 480-495. Line No. Title of Account Revenues for Transition Costs and Take-or-Pay Amount for Current Year Revenues for Transition Costs and Take-or-Pay Amount for Previous Year Revenues for GRI and ACA Amount for Current Year Revenues for GRI and ACA Amount for Previous Year (a)(b)(c)(d)(e) 1 480 Residential Sales — — 2 481 Commercial and Industrial Sales — — 3 482 Other Sales to Public Authorities — — 4 483 Sales for Resale — — 5 484 Interdepartmental Sales — — 6 485 Intracompany Transfers — — 7 487 Forfeited Discounts — — 8 488 Miscellaneous Service Revenues — — 9 489.1 Revenues from Transportation of Gas of Others Through Gathering Facilities — — 10 489.2 Revenues from Transportation of Gas of Others Through Transmission Facilities — — 11 489.3 Revenues from Transportation of Gas of Others Through Distribution Facilities — — 12 489.4 Revenues from Storing Gas of Others — — 13 490 Sales of Prod. Ext. from Natural Gas — — 14 491 Revenues from Natural Gas Proc. by Others — — 15 492 Incidental Gasoline and Oil Sales — — 16 493 Rent from Gas Property — — 17 494 Interdepartmental Rents — — 18 495 Other Gas Revenues — — 19 Subtotal: — — — — 20 496 (Less) Provision for Rate Refunds — — 21 TOTAL — — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 300 Gas Operating Revenues 4.If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote. 5.On Page 108, include information on major changes during the year, new service, and important rate increases or decreases. 6.Report the revenue from transportation services that are bundled with storage services as transportation service revenue. Line No. Other Revenues Amount for Current Year Other Revenues Amount for Previous Year Total Operating Revenues Amount for Current Year Total Operating Revenues Amount for Previous Year Dekatherm of Natural Gas Amount for Current Year Dekatherm of Natural Gas Amount for Previous Year (f)(g)(h)(i)(j)(k) 1 274,138,621 229,042,199 274,138,621 229,042,199 29,680,310 30,614,994 2 130,281,914 108,936,547 130,281,914 108,936,547 16,034,449 16,340,144 3 — 4 — 5 — 6 — 7 — 8 2,225,794 1,959,683 2,225,794 1,959,683 9 — 10 — 11 10,102,535 9,664,000 10,102,535 9,664,000 38,509,207 38,228,552 12 — 13 — 14 — 15 — 16 467,496 17,925 467,496 17,925 17 213,661 338,587 213,661 338,587 18 1,656 1,656 19 417,431,677 349,958,941 417,431,677 349,958,941 20 — — — 21 417,431,677 349,958,941 417,431,677 349,958,941 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 301 Other Gas Revenues (Account 495) Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000 in one amount and provide the number of items. Line No.Description of Transaction Amount (in dollars) (a)(b) 1 Commissions on Sale or Distribution of Gas of Others 2 Compensation for Minor or Incidental Services Provided for Others 3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale 4 Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments 5 Miscellaneous Royalties 6 Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495 7 Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development, and Demonstration Ventures 8 Gains on Settlements of Imbalance Receivables and Payables 9 Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out Settlements 10 Revenues from Shipper Supplied Gas 11 Other revenues (Specify): 12 495 Other gas revenues 1,656 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Total 1,656 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 308 Gas Operation and Maintenance Expenses Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 1 1. PRODUCTION EXPENSES 2 A. Manufactured Gas Production 3 Manufactured Gas Production (Submit Supplemental Statement) 0 0 4 B. Natural Gas Production 5 81. Natural Gas Production and Gathering 6 Operation 7 750 Operation Supervision and Engineering 0 0 8 751 Production Maps and Records 0 0 9 752 Gas Well Expenses 0 0 10 753 Field Lines Expenses 0 0 11 754 Field Compressor Station Expenses 0 0 12 755 Field Compressor Station Fuel and Power 0 0 13 756 Field Measuring and Regulating Station Expenses 0 0 14 757 Purification Expenses 0 0 15 758 Gas Well Royalties 0 0 16 759 Other Expenses 0 0 17 760 Rents 0 0 18 TOTAL Operation (Total of lines 7thru 17) 0 0 19 Maintenance 20 761 Maintenance Supervision and Engineering 0 0 21 762 Maintenance of Structures and Improvements 0 0 22 763 Maintenance of Producing Gas Wells 0 0 23 764 Maintenance of Field Lines 0 0 24 765 Maintenance of Field Compressor Station Equipment 0 0 25 766 Maintenance of Field Measuring and Regulating Station Equipment 0 0 26 767 Maintenance of Purification Equipment 0 0 27 768 Maintenance of Drilling and Cleaning Equipment 0 0 28 769 Maintenance of Other Equipment 0 0 29 TOTAL Maintenance (Total of lines 20 thru 28) 0 0 30 TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 317 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 31 B2. Products Extraction 32 Operation 33 770 Operation Supervision and Engineering 0 0 34 771 Operation Labor 0 0 35 772 Gas Shrinkage 0 0 36 773 Fuel 0 0 37 774 Power 0 0 38 775 Materials 0 0 39 776 Operation Supplies and Expenses 0 0 40 777 Gas Processed by Others 0 0 41 778 Royalties on Products Extracted 0 0 42 779 Marketing Expenses 0 0 43 780 Products Purchased for Resale 0 0 44 781 Variation in Products Inventory 0 0 45 (Less) 782 Extracted Products Used by the Utility-Credit 0 0 46 783 Rents 0 0 47 TOTAL Operation (Total of lines 33 thru 46) 0 0 48 Maintenance 49 784 Maintenance Supervision and Engineering 0 0 50 785 Maintenance of Structures and Improvements 0 0 51 786 Maintenance of Extraction and Refining Equipment 0 0 52 787 Maintenance of Pipe Lines 0 0 53 788 Maintenance of Extracted Products Storage Equipment 0 0 54 789 Maintenance of Compressor Equipment 0 0 55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0 56 791 Maintenance of Other Equipment 0 0 57 TOTAL Maintenance (Total of lines 49 thru 56) 0 0 58 TOTAL Products Extraction (Total of lines 47 and 57) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 318 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 59 C. Exploration and Development 60 Operation 61 795 Delay Rentals 0 0 62 796 Nonproductive Well Drilling 0 0 63 797 Abandoned Leases 0 0 64 798 Other Exploration 0 0 65 TOTAL Exploration and Development (Total of lines 61 thru 64) 0 0 66 D. Other Gas Supply Expenses 67 Operation 68 800 Natural Gas Well Head Purchases 0 0 69 800.1 Natural Gas Well Head Purchases, lntracompany Transfers 0 0 70 801 Natural Gas Field Line Purchases 0 0 71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0 72 803 Natural Gas Transmission Line Purchases 0 0 73 804 Natural Gas City Gate Purchases 287,253,499 239,058,613 74 804.1 Liquefied Natural Gas Purchases 0 0 75 805 Other Gas Purchases 0 0 76 (Less) 805.1 Purchases Gas Cost Adjustments 6,035,250 15,927,597 77 TOTAL Purchased Gas (Total of lines 68 thru 76) 281,218,249 223,131,016 78 806 Exchange Gas 0 0 79 Purchased Gas Expenses 80 807.1 Well Expense-Purchased Gas 0 0 81 807.2 Operation of Purchased Gas Measuring Stations 0 0 82 807.3 Maintenance of Purchased Gas Measuring Stations 0 0 83 807.4 Purchased Gas Calculations Expenses 0 0 84 807.5 Other Purchased Gas Expenses 0 0 85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 319 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 86 808.1 Gas Withdrawn from Storage-Debit 2,618,049 1,238,784 87 (Less) 808.2 Gas Delivered to Storage-Credit 3,443,320 1,475,949 88 809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit 0 0 89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0 90 Gas used in Utility Operation-Credit 91 810 Gas Used for Compressor Station Fuel-Credit 0 0 92 811 Gas Used for Products Extraction-Credit 0 0 93 812 Gas Used for Other Utility Operations-Credit 0 0 94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93) 0 0 95 813 Other Gas Supply Expenses 222,978 336,061 96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95) 280,615,956 223,229,912 97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96) 280,615,956 223,229,912 98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES 99 A. Underground Storage Expenses 100 Operation 101 814 Operation Supervision and Engineering 0 0 102 815 Maps and Records 0 0 103 816 Wells Expenses 0 0 104 817 Lines Expense 0 0 105 818 Compressor Station Expenses 0 0 106 819 Compressor Station Fuel and Power 0 0 107 820 Measuring and Regulating Station Expenses 0 0 108 821 Purification Expenses 0 0 109 822 Exploration and Development 0 0 110 823 Gas Losses 0 0 111 824 Other Expenses 0 0 112 825 Storage Well Royalties 0 0 113 826 Rents 0 0 114 TOTAL Operation (Total of lines of 101 thru 113) 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 320 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 115 Maintenance 116 830 Maintenance Supervision and Engineering 0 0 117 831 Maintenance of Structures and Improvements 0 0 118 832 Maintenance of Reservoirs and Wells 0 0 119 833 Maintenance of Lines 0 0 120 834 Maintenance of Compressor Station Equipment 0 0 121 835 Maintenance of Measuring and Regulating Station Equipment 0 0 122 836 Maintenance of Purification Equipment 0 0 123 837 Maintenance of Other Equipment 0 0 124 TOTAL Maintenance (Total of lines 116 thru 123) 0 0 125 TOTAL Underground Storage Expenses (Total of lines 114 and 124) 0 0 126 B. Other Storage Expenses 127 Operation 128 840 Operation Supervision and Engineering (10,650) (1,000) 129 841 Operation Labor and Expenses 690,099 720,422 130 842 Rents 0 0 131 842.1 Fuel 13,775 261,332 132 842.2 Power 131,695 120,043 133 842.3 Gas Losses 0 0 134 TOTAL Operation (Total of lines 128 thru 133) 824,919 1,100,797 135 Maintenance 136 843.1 Maintenance Supervision and Engineering 0 0 137 843.2 Maintenance of Structures 11,233 1,410 138 843.3 Maintenance of Gas Holders 27,652 206 139 843.4 Maintenance of Purification Equipment 0 10,299 140 843.5 Maintenance of Liquefaction Equipment 96,659 49,876 141 843.6 Maintenance of Vaporizing Equipment 147,293 126,503 142 843.7 Maintenance of Compressor Equipment 105,130 21,459 143 843.8 Maintenance of Measuring and Regulating Equipment 0 0 144 843.9 Maintenance of Other Equipment 46,847 32,199 145 TOTAL Maintenance (Total of lines 136 thru 144) 434,814 241,952 146 TOTAL Other Storage Expenses (Total of lines 134 and 145) 1,259,733 1,342,749 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 321 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 147 C. Liquefied Natural Gas Terminaling and Processing Expenses 148 Operation 149 844.1 Operation Supervision and Engineering 0 0 150 844.2 LNG Processing Terminal Labor and Expenses 0 0 151 844.3 Liquefaction Processing Labor and Expenses 0 0 152 844.4 Liquefaction Transportation Labor and Expenses 0 0 153 844.5 Measuring and Regulating Labor and Expenses 0 0 154 844.6 Compressor Station Labor and Expenses 0 0 155 844.7 Communication System Expenses 0 0 156 844.8 System Control and Load Dispatching 0 0 157 845.1 Fuel 0 0 158 845.2 Power 0 0 159 845.3 Rents 0 0 160 845.4 Demurrage Charges 0 0 161 (less) 845.5 Wharfage Receipts-Credit 0 0 162 845.6 Processing Liquefied or Vaporized Gas by Others 0 0 163 846.1 Gas Losses 0 0 164 846.2 Other Expenses 0 0 165 TOTAL Operation (Total of lines 149 thru 164) 0 0 166 Maintenance 167 847.1 Maintenance Supervision and Engineering 0 0 168 847.2 Maintenance of Structures and Improvements 0 0 169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0 170 847.4 Maintenance of LNG Transportation Equipment 0 0 171 847.5 Maintenance of Measuring and Regulating Equipment 0 0 172 847.6 Maintenance of Compressor Station Equipment 0 0 173 847.7 Maintenance of Communication Equipment 0 0 174 847.8 Maintenance of Other Equipment 0 0 175 TOTAL Maintenance (Total of lines 167 thru 174) 0 0 176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175) 0 0 177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176) 1,259,733 1,342,749 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 322 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 178 3. TRANSMISSION EXPENSES 179 Operation 180 850 Operation Supervision and Engineering 0 0 181 851 System Control and Load Dispatching 0 0 182 852 Communication System Expenses 30,941 24,308 183 853 Compressor Station Labor and Expenses 102,335 108,155 184 854 Gas for Compressor Station Fuel 0 0 185 855 Other Fuel and Power for Compressor Stations 0 0 186 856 Mains Expenses 2,579 1,794 187 857 Measuring and Regulating Station Expenses 0 0 188 858 Transmission and Compression of Gas by Others 0 0 189 859 Other Expenses 0 0 190 860 Rents 0 0 191 TOTAL Operation (Total of lines 180 thru 190) 135,855 134,257 192 Maintenance 193 861 Maintenance Supervision and Engineering 0 0 194 862 Maintenance of Structures and Improvements 0 0 195 863 Maintenance of Mains 271,696 125,200 196 864 Maintenance of Compressor Station Equipment 0 0 197 865 Maintenance of Measuring and Regulating Station Equipment 0 0 198 866 Maintenance of Communication Equipment 34,108 139,602 199 867 Maintenance of Other Equipment 0 0 200 TOTAL Maintenance (Total of lines 193 thru 199) 305,804 264,802 201 TOTAL Transmission Expenses (Total of lines 191 and 200) 441,659 399,059 202 4. DISTRIBUTION EXPENSES 203 Operation 204 870 Operation Supervision and Engineering 4,624,648 4,264,599 205 871 Distribution Load Dispatching 280,179 245,882 206 872 Compressor Station Labor and Expenses 0 0 207 873 Compressor Station Fuel and Power 0 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 323 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 208 874 Mains and Services Expenses 5,068,380 4,550,321 209 875 Measuring and Regulating Station Expenses-General 417,344 423,567 210 876 Measuring and Regulating Station Expenses-Industrial 441,459 386,147 211 877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0 212 878 Meter and House Regulator Expenses (8,259) (492,779) 213 879 Customer Installations Expenses 1,369,111 2,126,747 214 880 Other Expenses 5,478,883 5,828,909 215 881 Rents 300,277 246,308 216 TOTAL Operation (Total of lines 204 thru 215) 17,972,022 17,579,701 217 Maintenance 218 885 Maintenance Supervision and Engineering 231,152 252,971 219 886 Maintenance of Structures and Improvements 0 0 220 887 Maintenance of Mains 1,440,673 1,624,914 221 888 Maintenance of Compressor Station Equipment 0 0 222 889 Maintenance of Measuring and Regulating Station Equipment-General 626,890 538,775 223 890 Maintenance of Meas. and Reg. Station Equipment-Industrial 238,024 138,403 224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station 143,921 9,985 225 892 Maintenance of Services 2,409,744 3,084,202 226 893 Maintenance of Meters and House Regulators 1,761,982 1,350,994 227 894 Maintenance of Other Equipment 1,336,871 865,575 228 TOTAL Maintenance (Total of lines 218 thru 227) 8,189,257 7,865,819 229 TOTAL Distribution Expenses (Total of lines 216 and 228) 26,161,279 25,445,520 230 5. CUSTOMER ACCOUNTS EXPENSES 231 Operation 232 901 Supervision 188,471 170,355 233 902 Meter Reading Expenses 1,192,651 1,084,603 234 903 Customer Records and Collection Expenses 7,802,166 7,345,530 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 324 Gas Operation and Maintenance Expenses(continued) Line No.Account Amount for Current Year Amount for Previous Year (a)(b)(c) 235 904 Uncollectible Accounts 1,136,776 927,448 236 905 Miscellaneous Customer Accounts Expenses 0 0 237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236) 10,320,064 9,527,936 238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 239 Operation 240 907 Supervision 0 0 241 908 Customer Assistance Expenses 3,248,068 2,784,707 242 909 Informational and Instructional Expenses 84,777 136,800 243 910 Miscellaneous Customer Service and Informational Expenses 302,185 251,136 244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243) 3,635,030 3,172,643 245 7. SALES EXPENSES 246 Operation 247 911 Supervision 0 0 248 912 Demonstrating and Selling Expenses 1,279,788 1,232,962 249 913 Advertising Expenses 43,596 40,634 250 916 Miscellaneous Sales Expenses 0 0 251 TOTAL Sales Expenses (Total of lines 247 thru 250) 1,323,384 1,273,596 252 8. ADMINISTRATIVE AND GENERAL EXPENSES 253 Operation 254 920 Administrative and General Salaries 9,964,415 7,973,984 255 921 Office Supplies and Expenses 6,125,310 5,853,241 256 (Less) 922 Administrative Expenses Transferred-Credit 0 0 257 923 Outside Services Employed 793,965 881,339 258 924 Property Insurance 170,674 132,525 259 925 Injuries and Damages 1,664,897 1,214,390 260 926 Employee Pensions and Benefits 1,835,080 1,702,906 261 927 Franchise Requirements 0 0 262 928 Regulatory Commission Expenses (76,653) 52,899 263 (Less) 929 Duplicate Charges-Credit 0 0 264 930.1General Advertising Expenses 82,740 71,492 265 930.2Miscellaneous General Expenses 503,515 480,947 266 931 Rents 1,294,347 850,986 267 TOTAL Operation (Total of lines 254 thru 266) 22,358,290 19,214,709 268 Maintenance 269 932 Maintenance of General Plant 2,450 4 270 TOTAL Administrative and General Expenses (Total of lines 267 and 269) 22,360,740 19,214,713 271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270) 346,117,845 283,606,128 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 325 Other Gas Supply Expenses (Account 813) 1.Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments recorded in Account 117.4, and losses on settlements of imbalances and gas losses not associated with storage separately. Indicate the functional classification and purpose of property to which any expenses relate. List separately items of $250,000 or more. Line No.Description Amount (in dollars) (a)(b) 1 Other gas supply exp. 222,978 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 TOTAL 222,978 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 334 Miscellaneous General Expenses (Account 930.2) 1.Provide the infonnation requested below on miscellaneous general expenses. 2.For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be grouped if the number of items of so grouped is shown. Line No.Description Amount (in dollars) (a)(b) 1 Industry association dues. 247,540 2 Experimental and general research expenses. a. Gas Research Institute (GRI) b. Other 3 Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer agent fees and expenses, and other expenses of servicing outstanding securities of the respondent 4 Other expenses 319 5 Professional Organization Dues 1,495 6 Director's Fees 254,161 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 TOTAL 503,515 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 335 Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition Adjustments) 1.Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown. 2.Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account, subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are Section A. Summary of Depreciation, Depletion, and Amortization Charges Line No. Functional Classification Depreciation Expense (Account 403) Amortization Expense for Asset Retirement Costs (Account 403.1) Amortization and Depletion of Producing Natural Gas Land and Land Rights (Account 404.1) Amortization of Underground Storage Land and Land Rights (Account 404.2) (a)(b)(c)(d)(e) 1 Intangible plant 2 Production plant, manufactured gas 3 Production and gathering plant, natural gas 4 Products extraction plant 5 Underground gas storage plant 6 Other storage plant 1,166,644 7 Base load LNG terminaling and processing plant 8 Transmission plant 1,051,922 9 Distribution plant 14,589,736 10 General plant 1,789,904 11 Common plant-gas 12 TOTAL 18,598,206 — — — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 336 Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition Adjustments) (continued) obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine depreciation charges, show in a footnote any revisions made to estimated gas reserves. 3.If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the provisions and the plant items to which related. Section A. Summary of Depreciation, Depletion, and Amortization Charges Line No. Amortization of Other Limited- term Gas Plant (Account 404.3) Amortization of Other Gas Plant (Account 405) Total (b to g)Functional Classification (f)(g)(h)(a) 1 4,436,440 4,436,440 Intangible plant 2 — Production plant, manufactured gas 3 — Production and gathering plant, natural gas 4 — Products extraction plant 5 — Underground gas storage plant 6 1,166,644 Other storage plant 7 — Base load LNG terminaling and processing plant 8 1,051,922 Transmission plant 9 14,589,736 Distribution plant 10 1,789,904 General plant 11 — Common plant-gas 12 — 4,436,440 23,034,646 TOTAL Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 337 Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition Adjustments) (continued) 4.Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc. Section B. Factors Used in Estimating Depreciation Charges Line No.Functional Classification Plant Bases (in thousands) Applied Depreciation or Amortization Rates (percent) (a)(b)(c) 1 Production and Gathering Plant 2 Offshore (footnote details) 3 Onshore (footnote details) 4 Underground Gas Storage Plant (footnote details) 5 Transmission Plant 6 Offshore (footnote details) 7 Onshore (footnote details) 8 General Plant (footnote details) 9 10 11 12 13 14 15 Notes to Depreciation, Depletion and Amortization of Gas Plant Depreciation is accrued monthly on the prior months ending balance in each plant account using a rate specific to the account. The amounts shown below represent the year-end balances of depreciable plant and the weighted average composite rates based on year-end balances in each category. Depreciable Plant Base Composite Rate Description (Thousands)(Percent) (a)(b)(c) Intangible Plant 25,860 17.16 % Other Storage Plant 42,673 2.73 % Transmission Plant 74,562 1.41 % Distribution Plant 684,799 2.13 % General Plant 61,448 4.43 % Total - 889,342 2.69 % Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 338 Particulars Concerning Certain Income Deductions and Interest Charges Accounts Report the information specified below, in the order given, for the respective income deduction and interest charges accounts. (a)Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the · period of amortization. (b)Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance; 426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000 may be grouped by classes within the above accounts. (c)Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open accoun (c) notes payable, (d) accounts payable, and (e) other debt, and total interest Explain the nature of other debt on which interest was incurred during the year. (d)Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year. Line No. Item Amount (a)(b) 1 426.1 Charitable Donations 313,207 2 426.2 Life Insurance 108,499 3 426.3 Penalties 20 4 426.4 Civic/Political 58,926 5 426.5 Other Deductions 4,916 6 485,568 7 430 Interest on Debt to Associated Companies — 8 Compensation Plan- Exec 4,305 9 Customer Deposits Interest 13,828 10 Deferred Gas Costs (135,498) 11 Other Interest 34,247 12 Int. on ST Debt 4,658,284 13 431 Other Interest Expense 4,575,166 14 15 16 17 18 19 20 — 21 22 23 24 25 — 26 27 28 29 30 — 31 32 33 34 35 — 36 37 38 39 40 — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 340 Regulatory Commission Expenses (Account 928) 1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party. 2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts deferred in previous years. Line No. Description (Furnish name of regulatory commission or body, the docket number, and a description of the case.) Assessed by Regulatory Commission Expenses of Utility Total Expenses to Date Deferred in Account 182.3 at Beginning of Year (a)(b)(c)(d)(e) 1 Idaho Public Utilties Comm - GRC Order 35836 amortize over 5 years (76,653) 328,018 2 — 3 — 4 — 5 — 6 — 7 — 8 — 9 — 10 — 11 — 12 — 13 — 14 — 15 — 16 — 17 — 18 — 19 — 20 — 21 — 22 — 23 — 24 — 25 TOTAL — (76,653) 328,018 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 350 Regulatory Commission Expenses (Account 928) 3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization. 4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts. 5. Minor items (less than $25, 000) may be grouped EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR CURRENTLY CHARGED TO Deferred to Account 182.3 Contra Account Amount Deferred in Account 182.3 End of Year Line No.Department Account No. Amount (f)(g)(h)(i)(j)(k)(l) 1 121,617 449,635 404,672 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 0 121,617 449,635 404,672 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr) (2)☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM No. 2 (12-96)Page 351 Employee Pensions and Benefits (Account 926) 1.Report below the items contained in Account 926, Employee Pensions and Benefits. Line No. Expense Amount (a)(b) 1 Pensions - defined benefit plans 2 Pensions - other 1,686,758 3 Post-retirement benefits other than pensions (PBOP) 4 Post- employment benefit plans 5 Other (Specify) 6 7 Vacation 33,250 8 Medical/Dental 967 9 401K Plan (2,620) 10 Meals 5,928 11 College Tuition/Books 6,026 12 Misc EE Benefits 104,771 13 Moving Expense — 14 Incentive Comp Accrual — 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Total 1,835,080 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 352 Distribution of Salaries and Wages Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals and Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the Respondent by an affiliated company must be assigned to the particular operating function(s) relating to the expenses. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When reporting detail of other accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc. Line No.Classification Direct Payroll Distribution Payroll Billed by Affiliated Companies Allocation of Payroll Charged for Clearing Accounts Total (a)(b)(c)(d)(e) 1 Electric 2 Operation 3 Production 4 Transmission 5 Distribution 6 Customer Accounts 7 Customer Service and Informational 8 Sales 9 Administrative and General 10 TOTAL Operation (Total of lines 3 thru 9) 0 0 0 0 11 Maintenance 12 Production 13 Transmission 14 Distribution 15 Administrative and General 16 TOTAL Maintenance (Total of lines 12 thru 15) 0 0 0 0 17 Total Operation and Maintenance 18 Production (Total of lines 3 and 12) 0 0 0 0 19 Transmission (Total of lines 4 and 13) 0 0 0 0 20 Distribution (Total of lines 5 and 14) 0 0 0 0 21 Customer Accounts (line 6) 0 0 0 0 22 Customer Service and Informational (line 7) 0 0 0 0 23 Sales (line 8) 0 0 0 0 24 Administrative and General (Total of lines 9 and 15) 0 0 0 0 25 TOTAL Operation and Maintenance (Total of lines 18 thru 24) 0 0 0 0 26 Gas 27 Operation 28 Production - Manufactured Gas 0 29 Production - Natural Gas(lncluding Exploration and Development) 0 30 Other Gas Supply 0 0 31 Storage, LNG Terminaling and Processing 401,766 401,766 32 Transmission 50,709 50,709 33 Distribution 11,760,750 11,760,750 34 Customer Accounts 5,465,375 5,465,375 35 Customer Service and Informational 285,581 285,581 36 Sales 975,601 975,601 37 Administrative and General 5,154,867 4,302,877 9,457,744 38 TOTAL Operation (Total of lines 28 thru 37) 24,094,649 4,302,877 0 28,397,526 39 Maintenance 40 Production - Manufactured Gas 41 Production - Natural Gas(lncluding Exploration and Development) 42 Other Gas Supply 43 Storage, LNG Terminaling and Processing 116,719 116,719 44 Transmission 79,889 79,889 45 Distribution 5,241,360 5,241,360 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 354 Distribution of Salaries and Wages (continued) Line No.Classification Direct Payroll Distribution Payroll Billed by Affiliated Companies Allocation of Payroll Charged for Clearing Accounts Total (a)(b)(c)(d)(e) 46 Administrative and General 47 TOTAL Maintenance (Total of lines 40 thru 46) 5,437,968 — — 5,437,968 48 Gas (Continued) 49 Total Operation and Maintenance 50 Production - Manufactured Gas (Total of lines 28 and 40) — — — — 51 Production - Natural Gas (Including Expl. and Dev.)(II. 29 and 41) — — — — 52 Other Gas Supply (Total of lines 30 and 42) — — — — 53 Storage, LNG Terminaling and Processing (Total of II. 31 and 43) 518,485 — — 518,485 54 Transmission (Total of lines 32 and 44) 130,598 — — 130,598 55 Distribution (Total of lines 33 and 45) 17,002,110 — — 17,002,110 56 Customer Accounts (Total of line 34) 5,465,375 — — 5,465,375 57 Customer Service and Informational (Total of line 35) 285,581 — — 285,581 58 Sales (Total of line 36) 975,601 — — 975,601 59 Administrative and General (Total of lines 37 and 46) 5,154,867 4,302,877 — 9,457,744 60 Total Operation and Maintenance (Total of lines 50 thru 59) 29,532,617 4,302,877 — 33,835,494 61 Other Utility Departments 62 Operation and Maintenance 63 TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62) 29,532,617 4,302,877 — 33,835,494 64 Utility Plant 65 Construction (By Utility Departments) 66 Electric Plant 67 Gas Plant 68 Other 69 TOTAL Construction (Total of lines 66 thru 68) — — — — 70 Plant Removal (By Utility Departments) 71 Electric Plant 72 Gas Plant 73 Other 74 TOTAL Plant Removal (Total of lines 71 thru 73) — — — — 75 Other Accounts (Specify) (footnote details) 76 TOTAL Other Accounts 77 TOTAL SALARIES AND WAGES 29,532,617 4,302,877 — 33,835,494 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 355 Charges for Outside Professional and Other Consultative Services 1.Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than.$250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a)Name of person or organization rendering services. (b)Total charges for the year. 2.Sum under a description "Other", all of the aforementioned services amounting to $250,000 or less. 3.Total under a description 'Total", the total of all of the aforementioned services. 4.Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Line No.Description Amount (in dollars) (a)(b) 1 Other 195,464 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Total 195,464 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 357 Transactions with Associated (Affiliated) Companies 1.Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000. 2.Sum under a description "Other", all of the aforementioned goods and services amounting to $250,000 or less. 3.Total under a description "Total", the total of all of the aforementioned goods and services. 4.Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation. Line No.Description of the Good or Service Name of Associated/Affiliated Company Account(s) Charged or Credited Amount Charged or Credited (a)(b)(c)(d) 1 Goods or Services Provided by Affiliated Company 2 Subcontract MDUR 5211 412,465 3 Other: consulting, legal, and external auditing MDUR 5221, 5222, 5223 149,825 4 Rent MDU 5931 1,263,109 5 Rent CNG 5931 23,172 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Total 1,848,571 20 Goods or Services Provided for Affiliated Company 21 Bill Printing Cascade Natural Gas 48580.4880.04700 215,562 22 Rent Cascade Natural Gas and Montana Dakota Utilities 4940 213,661 23 Total 429,223 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 358 Compressor Stations 1.Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground storage compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations. 2.For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of stations grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondenfs title, and percent of ownership if jointly owned. Line No. Name of Station and Location Number of Units at Station Certificated Horsepower for Each Station Plant Cost (a)(b)(c)(d) 1 Jerome Compressor Station 1 600 9,591,609 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 508 Compressor Stations Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account, or what disposition of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation during the year and show in a footnote each unit's size and the date the unit was placed in operation. 3.For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other fuel or power. Line No. Expenses (except depreciation and taxes) Fuel Expenses (except depreciation and taxes) Power Expenses (except depreciation and taxes) Other Gas for Compressor Fuel in Dth Electricity for Compressor Station in kWh Operational Data Total Compressor Hours of Operation During Year Operational Data Number of Compressors Operated at Time Station Peak Date of Station Peak (e)(f)(g)(h)(i)(j)(k)(l) 1 174 1327 278 1 12/23/2023 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 509 Gas Storage Projects 1.Report injections and withdrawals of gas for all storage projects used by respondent Line No.Item Gas Belonging to Respondent (Dth) Gas Belonging to Others (Dth) Total Amount (Dth) (a)(b)(c)(d) STORAGE OPERATIONS (in Dth) 1 Gas Delivered to Storage 2 January 3,316 3,316 3 February 1,149 1,149 4 March 39,414 39,414 5 April 149,958 149,958 6 May 679,295 679,295 7 June 711,275 711,275 8 July 50,355 50,355 9 August 3,917 3,917 10 September 47,868 47,868 11 October 157,335 157,335 12 November 93,446 93,446 13 December 69,538 69,538 14 TOTAL (Total of lines 2 thru 13) 2,006,866 — 2,006,866 15 Gas Withdrawn from Storage 16 January 124,282 124,282 17 February 580,552 580,552 18 March 128,265 128,265 19 April 89,076 89,076 20 May 75,294 75,294 21 June 58,941 58,941 22 July 85,316 85,316 23 August 90,351 90,351 24 September 98,734 98,734 25 October 203,397 203,397 26 November 101,003 101,003 27 December 39,507 39,507 28 TOTAL (Total of lines 16 thru 27) 1,674,716 — 1,674,716 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 512_ Gas Storage Projects 1.On line 4, enter the total storage capacity certificated by FERC. 2.Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide conversion factor in a footnote. Line No. Item Total Amount (a)(b) STORAGE OPERATIONS 1 Top or Working Gas End of Year 7,114,180 dth 2 Cushion Gas (Including Native Gas) 3 Total Gas in Reservoir (Total of line 1 and 2) 7,114,180 4 Certificated Storage Capacity 5 Number of Injection - Withdrawal Wells 6 Number of Observation Wells 7 Maximum Days' Withdrawal from Storage 72,282 8 Date of Maximum Days' Withdrawal 01/30/2023 9 LNG Terminal Companies (in Dth) 10 Number of Tanks 11 Capacity of Tanks 12 LNG Volume 13 Received at "Ship Rail" 14 Transferred to Tanks 15 Withdrawn from Tanks 16 "Boil Off" Vaporization Loss Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 513_ Transmission Lines 1.Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year. 2.Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name of owner, or co-owner, nature of respondent's title, and percent ownership if jointly owned. 3.Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been retired in the books of account, or what disposition of the line and its book costs are contemplated. 4.Report the number of miles of pipe to one decimal point. Line No. Designation (Identification) of Line or Group of Lines * Total Miles of Pipe (a)(b)(c) 1 Transmission Lines 286.00 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Total 286.00 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 514 Transmission System Peak Deliveries 1.Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months embracing the heating season overlapping the year's end for which this report is submitted. The season's peak normally will be reached before the due date of this report, April 30, which permits inclusion of the peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc. Line No.Description Dth of Gas Delivered to Interstate Pipelines Dth of Gas Delivered to Others Total (b) + (c) (b)(c)(d) SECTION A: SINGLE DAY PEAK DELIVERIES 1 Date: 1/31/2023 2 Volumes of Gas Transported 3 No-Notice Transportation — 4 Other Firm Transportation 293,307 293,307 5 Interruptible Transportation — 6 Other (Describe) (footnote details) — 7 TOTAL — 293,307 293,307 8 Volumes of gas Withdrawn form Storage under Storage Contract 9 No-Notice Storage — 10 Other Firm Storage 72,221 72,221 11 Interruptible Storage — 12 Other (Describe) (footnote details) — 13 TOTAL — 72,221 72,221 14 Other Operational Activities 15 Gas Withdrawn from Storage for System Operations — 16 Reduction in Line Pack — 17 Other (Describe) (footnote details) 365,528 365,528 18 TOTAL — 365,528 365,528 19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES 20 Dates:1/29/2023-1/31/2023 21 Volumes of Gas Transported 22 No-Notice Transportation — 23 Other Firm Transportation 828,011 828,011 24 Interruptible Transportation — 25 Other (Describe) (footnote details) — 26 TOTAL — 828,011 828,011 27 Volumes of Gas Withdrawn from Storage under Storage Contract 28 No-Notice Storage — 29 Other Firm Storage 216,785 216,785 30 Interruptible Storage — 31 Other (Describe) (footnote details) — 32 TOTAL — 216,785 216,785 33 Other Operational Activities 34 Gas Withdrawn from Storage for System Operations — 35 Reduction in Line Pack — 36 Other (Describe) (footnote details) 1,044,796 1,044,796 37 TOTAL — 1,044,796 1,044,796 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 518 Auxiliary Peaking Facilities 1.Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondenfs system, such as underground storage projects, liquefied petroleum gas installations, gas liquefaction plants, oil gas sets, etc. 2.For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted. For other facilities, report the rated maximum daily delivery capacities. 3.For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a separate plant as contemplated by general instruction 12 of the Uniform System of Accounts. Line No. Location of Facility Type of Facility Maximum Daily Delivery Capacity of Facility Dth Cost of Facility (in dollars) Was Facility Operated on Day of Highest Transmission Peak Delivery? (a)(b)(c)(d)(e) 1 Nampa, Idaho Liquefied natural gas 60,000 39,284,349 2 NW 1/4 Sec. 31 3 T4n R1W.BM 4 5 Plymouth, WA Liquefied natural gas 113,300 6 7 Rexburg, ID Liquefied natural gas 19,200 3,369,662 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 519 Gas Account - Natural Gas 1.The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent. 2.Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas. 3.Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries. 4.Enter in column (d) the respective quarter's Dth as reported in the schedules indicated for the items of receipts and deliveries. 5.Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed. 6.If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. 7.Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline. 8.Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate. 9.Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales,transportation and compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities. 10.Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional information as necessary to the footnotes. Line No. Item Ref. Page No. of (FERC Form Nos. 2/2-A) Total Amount of Dth Year to Date Current Three Months Ended Amount of Dth Quarterly Only (a)(b)(c)(d) 01 Name of System: 2 GAS RECEIVED 3 Gas Purchases (Accounts 800-805) 45,134,907 4 Gas of Others Received for Gathering (Account 489.1)303 5 Gas of Others Received for Transmission (Account 489.2)305 6 Gas of Others Received for Distribution (Account 489.3)301 38,509,207 7 Gas of Others Received for Contract Storage (Account 489.4)307 8 Gas of Others Received for Production/Extraction/Processing (Account 490 and 491) 9 Exchanged Gas Received from Others (Account 806)328 10 Gas Received as Imbalances (Account 806)328 11 Receipts of Respondent's Gas Transported by Others (Account 858)332 12 Other Gas Withdrawn from Storage (Explain) Footnote 5 898,933 13 Gas Received from Shippers as Compressor Station Fuel 14 Gas Received from Shippers as Lost and Unaccounted for 15 Other Receipts (Specify) (footnote details) 16 Total Receipts (Total of lines 3 thru 15) 84,543,047 — 17 GAS DELIVERED 18 Gas Sales (Accounts 480-484) 45,714,759 19 Deliveries of Gas Gathered for Others (Account 489.1)303 20 Deliveries of Gas Transported for Others (Account 489.2)305 21 Deliveries of Gas Distributed for Others (Account 489.3)301 38,509,207 22 Deliveries of Contract Storage Gas (Account 489.4)307 23 Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491) 24 Exchange Gas Delivered to Others (Account 806)328 25 Gas Delivered as Imbalances (Account 806)328 26 Deliveries of Gas to Others for Transportation (Account 858)332 27 Other Gas Delivered to Storage (Explain) Footnote 6 1,256,346 28 Gas Used for Compressor Station Fuel 509 1,327 29 Other Deliveries and Gas Used for Other Operations 15,347 30 Total Deliveries (Total of lines 18 thru 29) 85,496,986 — 31 GAS LOSSES AND GAS UNACCOUNTED FOR 32 Gas Losses and Gas Unaccounted For 17,724 33 TOTALS 34 Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32) 85,514,710 — Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)Page 520 System Maps 1.Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production, gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason, reference should be made in the space below to the year's annual report with which the maps were furnished. 2.Indicate the following information on the maps: (a)Transmission lines. (b)Incremental facilities. (c)Location of gathering areas. (d)Location of zones and rate areas. (e)Location of storage fields. (f)Location of natural gas fields. (g)Location of compressor stations. (h)Normal direction of gas flow (indicated by arrows). (i)Size of pipe. (j)Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc. (k)Principal communities receiving service through the respondent's pipeline. 3.In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and abbreviations used; designations of facilities leased to or from another company, giving name of such other company. 4.Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the maps to a size not larger then this report. Bind the maps to the report. Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)522.1 Footnote Reference Page No. (a) Line or Item No. (b) Column No. (c) Footnote No. (d) 219 8 c 1 219 16 c 2 257 40 f 3 276 1 a 4 520 12 c 5 520 27 c 6 214 1 d 7 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)551 Footnote Text Footnote No. (a) Footnote Text (b) 1 SFAS 143 ARO depreciation expense reclassed to a regulatory asset.467,129 2 Reserve adjustments and net gains and losses on depreciable plant. (827,655) 3 Page 257 Interest For Year 8,592,893 LOC Commitment Fee 189,604 Total Interest on Long-Term Debt 8,782,497 4 The Respondent provides deferred income taxes in account 283 for all timing differences between book and tax accounting which are not directly related to property. This accounting was approved by the IPUC in Order No. 11507. Beginning in 1983, pursuant to IPUC Order No. 17701, the Respondent does not provide for deferred State income taxes on its utility operations with the exception of purchase gas adjustment timing items. For 2023, the items on page 277 generated deferred tax provisions in account 283 (see page 261). 5 LNG Boiloff-Nampa 115,420 LNG-Plymouth 777,277 LNG Boiloff-Rexburg 6,236 Total Other Gas Withdrawn from Storage 898,933 6 LNG Utility Injections- Nampa 10,484 LNG Utility Injections- Plymouth 1,239,770 LNG Utility Injections- Rexburg 6,092 Total Other Gas Delivered to Storage 1,256,346 7 Customer Svc Center Land and Structure sold in Apr 2023 0 Name of Respondent This Report Is:Date of Report Year/Period of Report Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr) (2) ☐ A Resubmission 12/31/2023 End of 2023/Q4 FERC FORM NO. 2 (12-96)552